11059F
Time of Request: Monday, August 16, 2010  16:36:05 EST
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Job Number:      1823:236891739

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Send to:  GOLDBERGER, JOEL
          IRS - HEADQUARTERS OPERATIONS
          1111 CONSTITUTION AVE NW RM 2116IR
          WASHINGTON, DC 20224-0002

LEXSEE TD 8578

Treasury Decisions
Copyright 2007 LexisNexis Group, All Rights Reserved

Rules and Regulations

DEPARTMENT OF THE TREASURY
  Internal Revenue Service (IRS)

26 CFR Part 1 

 60 FR 11028 ; RIN 1545-AP23 

Election Out of Subchapter K for Producers of Natural Gas; Correction 

T.D. 8578

DATE:  March 1, 1995

SUMMARY: This document contains a correction to final regulations [TD 8578] which was published in the Federal Register for Friday, December 23, 1994 (59 FR 66181). The final regulations provide that the co-producers under a joint operating agreement must use one of two permissible methods described in the regulations in reporting income from gas sales and certain related deductions and credits.

EFFECTIVE DATE: January 1, 1995.

FOR FURTHER INFORMATION CONTACT: Grace Kim, (202) 622-3060 (not a toll-free number).

SUPPLEMENTARY INFORMATION:
 
Background 
The final regulations that are the subject of this correction are under section 761 of the Internal Revenue Code.
 
Need for Correction 
As published, TD 8578 contains a typographical error that is in need of correction.
 
Correction of Publication 
Accordingly, the publication of the final regulations which is the subject of FR Doc. 94-31291, is corrected as follows:
On page 66183, column 2, § 1.761-2, paragraph (d)(2)(i), ninth line from the bottom of the paragraph, regulation section "§ 1.4461(e)(3)" is corrected to read "§ 1.446-1(e)(3)".
 
Cynthia E. Grigsby,
 
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
 
[FR Doc. 95-4902 Filed 2-28-95; 8:45 am]
BILLING CODE 4830-01-P

11059F
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Time of Request: Monday, August 16, 2010  16:36:05 EST

Print Number:    1823:236891739
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Send To:  GOLDBERGER, JOEL
          IRS - HEADQUARTERS OPERATIONS
          1111 CONSTITUTION AVE NW RM 2116IR
          WASHINGTON, DC 20224-0002