Internal Revenue Service (IRS), Treasury.
Final regulations and removal of temporary regulations.
This document contains a correction to temporary regulations (T.D. 9191,
2005-15 I.R.B. 854) that was published in the Federal
Register on Friday, March 18, 2005 (70 FR 13100) relating to the
time and manner of making section 163(d)(4)(B) election to treat qualified
dividend income as investment income.
This correction is effective March 18, 2005.
FOR FURTHER INFORMATION CONTACT:
Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
The final regulation (T.D. 9191) that is the subject of this correction
is under section 163 of the Internal Revenue Code.
As published, T.D. 9191, contains an error that may prove to be misleading
and is in need of clarification.
* * * * *
Correction of Publication
Accordingly, 26 CFR Part 1 is corrected by making the following correcting
amendment:
Paragraph 1. The authority citation for part 1 continues to read as
follows:
Authority: 26 USC 7805 * * *
Section 1.163(d)-1T is removed.
Guy R. Traynor,
Chief,
Publications & Regulations Branch,
Legal Processing Division,
Associate
Chief Counsel
(Procedure & Administration).
Note
(Filed by the Office of the Federal Register on April 11, 2006, 8:45
a.m., and published in the issue of the Federal Register for April 12, 2006,
71 F.R. 18623)
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