Internal Revenue Bulletin: 2008-17 |
April 28, 2008 |
Table of Contents
This document contains a correction to final regulations (T.D. 8697, 1997-1 C.B. 215) that were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations classify certain business organizations under an elective regime.
The final regulations (T.D. 8697) that is the subject of this correction is under section 7701 of the Internal Revenue Code.
As published, T.D. 8697 contains an error that may prove to be misleading and is in need of clarification.
* * * * *
Accordingly, 26 CFR part 301 is corrected by making the following correcting amendment:
Paragraph 1. The authority citation for part 301 continues to read in part as follows:
Authority: 26 USC 7805 * * *
Par. 2. Section 301.7701-2(b)(8)(i) is amended by revising the entry for “Romania, Societe pe Actiuni” to read as follows:
* * * * *
(b) * * *
(8) * * * (i) * * *
Romania, Societate pe Actiuni
* * * * *
Cynthia E. Grigsby,
Senior Federal Register Liaison
Officer,
Publications and Regulations Branch,
Legal
Processing Division,
Associate Chief Counsel
(Procedure
and Administration).
Note
(Filed by the Office of the Federal Register on April 3, 2008, 8:45 a.m., and published in the issue of the Federal Register for April 4, 2008, 73 F.R. 18442)
| More Internal Revenue Bulletins |