Internal Revenue Bulletin: 2006-18
May 1, 2006
Time and Manner of Making Section 163(d)(4)(B) Election to Treat Qualified Dividend Income as Investment Income; Correction
Table of Contents
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.
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.
* * * * *
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).
(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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