Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contain a correction to final regulations (T.D. 9248,
2006-9 I.R.B. 524) that were published in the Federal
Register on Tuesday, January 31, 2006 (71 FR 4996) that provide
rules for determining bona fide residency in the following
U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto
Rico, and the United States Virgin Islands under sections 937(a) and 881(b)
of the Internal Revenue Code (Code).
This correction is effective January 31, 2006.
FOR FURTHER INFORMATION CONTACT:
J. David Varley, (202) 435-5262 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
The final regulations (T.D. 9248, 2006-9 I.R.B. 524) that are the subject
of this correction are under sections 937(a) and 881(b) of the Internal Revenue
Code.
As published, the final regulations (T.D. 9248) contains an error that
may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (T.D. 9248), which
were the subject of FR Doc. 06-818, is corrected as follows:
1. On page 4997, column 2, in the preamble under the paragraph heading
“Explanation of Provisions and Summary of Comments”, first paragraph,
fourth line from the bottom, the language “tax and closer connection
tests is the” is corrected to read “tax home and closer connection
test is the”.
LaNita Van Dyke,
Federal
Register Liaison Officer,
Legal Processing Division,
Associate
Chief Counsel
(Procedure and Administration).
Note
(Filed by the Office of the Federal Register on March 20, 2006, 8:45
a.m., and published in the issue of the Federal Register for March 21, 2006,
71 F.R. 14099)
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