This document contains a correction to Rev. Rul. 2005-41, 2005-28 I.R.B.
                        69. As published, Rev. Rul. 2005-41 contains an error that may prove to be
                        misleading and is in need of clarification. 
                     
                   
                  
                     
                     On page 70 of I.R.B. 2005-28, under TABLE 2, on the first line of the
                        table, the REV. RUL. 2004-41 TABLE 2 should read "REV. RUL. 2005-41
                        TABLE 2".
                     
                   
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