Daily Rules, Proposed Rules, and Notices of the Federal Government
The final regulation (TD 9597) that is the subject of this correction is under section 274 of the Internal Revenue Code.
As published, TD 9597 contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the final regulation (TD 9597) that was the subject of FR Doc. 2012-18693, is corrected as follows:
On page 45480, column 1, under the caption