71 FR 129 pg. 38323 - Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
Type: PRORULEVolume: 71Number: 129Page: 38323
Docket number: [REG-139059-02]
FR document: [FR Doc. E6-10141 Filed 7-5-06; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[REG-139059-02]
RIN 1545-BB86
Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to notice of proposed rulemaking.
SUMMARY:
This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.
FOR FURTHER INFORMATION CONTACT:
Sara Shepherd, (202) 622-4960 (not a toll-free call).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-139059-02) that is the subject of this correction is under section 21 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-139059-02) contains an error that may prove to be misleading and is in need of correction.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-139059-02), that was the subject of FR Doc. E6-7390, is corrected as follows:
1. On page 29848, column 2, in the preamble under the paragraph heading " 3. Special Rule for Children of Separated or Divorced Parents ", line 4 from the bottom of the paragraph, the language "section 152(e)(3)(A) as the parent with" corrected to read "section 152(e)(4)(A) as the parent with."
Guy R. Traynor,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-10141 Filed 7-5-06; 8:45 am]
BILLING CODE 4830-01-P