72 FR 163 pgs. 48248-48249 - Section 67 Limitations on Estates or Trusts; Correction
Type: PRORULEVolume: 72Number: 163Pages: 48248 - 48249
Docket number: [REG-128224-06]
FR document: [FR Doc. E7-16615 Filed 8-22-07; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-128224-06]
RIN 1545-BF80
Section 67 Limitations on Estates or Trusts; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to notice of proposed rulemaking.
SUMMARY:
This document contains corrections to notice of proposed rulemaking that was published in the Federal Register on Friday, July 27, 2007 providing guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a).
FOR FURTHER INFORMATION CONTACT:
Jennifer N. Keeney at (202) 622-3060.
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-128224-06) that is the subject of these corrections is under section 67 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-128224-06) contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-128224-06) that was the subject of FR Doc. E7-14489 is corrected as follows:
On page 41245, column 1, in the preamble, under the paragraph heading "Drafting Information", line 3, the language "of the Office of Associate Chief Counsel" is corrected to read "of the Associate Chief Counsel".
LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16615 Filed 8-22-07; 8:45 am]
BILLING CODE 4830-01-P