Internal Revenue Bulletin: 2006-51 |
December 18, 2006 |
Table of Contents
This document contains a correction to notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05, 2006-49 I.R.B. 1057) that were published in the Federal Register on Thursday, November 2, 2006 (71 FR 64496) relating to the disclosure of reportable transactions by material advisors.
Tara P. Volungis or Charles Wien, 202-622-3070 (not a toll-free number).
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) that is the subject of this correction is under sections 6111 and 6112 of the Internal Revenue Code.
As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) that was the subject of FR Doc. E6-18321 is corrected as follows:
On page 64499, column 1, §301.6111-3(b)(2)(ii)(B), first paragraph of the column, lines 4 and 5, the language “disclosure of the tax structure or tax aspects of the transaction is limited in” is corrected to read “disclosure of the tax treatment or tax structure of the transaction is limited in”.
LaNita Van Dyke,
Branch
Chief,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure
and Administration).
Note
(Filed by the Office of the Federal Register on December 1, 2006, 8:45 a.m., and published in the issue of the Federal Register for December 4, 2006, 71 F.R. 70335)
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