This document contains corrections to proposed regulations (REG-138707-06, 2007-32 I.R.B. 342) that modify final regulations issued under sections 883(a) and (c) of the Code, relating to income derived by foreign corporations from the international operation of ships or aircraft.

This document contains a correction to final and temporary regulations (T.D. 9332, 2007-32 I.R.B. 300) that relate to the exclusion from gross income derived by certain foreign corporations engaged in the international operation of ships or aircraft.