Internal Revenue Bulletin: 2008-42
October 20, 2008
Table of Contents
This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-161695-04, 2008-37 I.R.B. 699) that was published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42538) relating to the averaging of farm and fishing income in computing income tax liability.
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-161695-04) that is the subject of this correction is under section 1301 of the Internal Revenue Code.
As published, REG-161695-04 contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the proposed rulemaking by cross-reference to temporary regulations (REG-161695-04), which was the subject of FR Doc. E8-16664, is corrected as follows:
On page 42538, column 2, in the preamble, under the caption “For Further Information Contact”, line 2, the language “Amy Pfalzgraf, (202) 622-4950 (not a” is corrected to read “Amy Pfalzgraf (202) 622-4960 (not a”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on September 4, 2008, 8:45 a.m., and published in the issue of the Federal Register for September 5, 2008, 73 F.R. 51747)
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