Corrections to NPRM_INTL-939-86

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prove to be rnidcadng and a r t in nccd

L-oi clariCcatian.

Corntian of Publica rion
Accordingly. thc pubhcarron on A;ril
If. tW1, ol the p r p o l r d ~ I e m a l t i n g .
wi~ichwas b e rubjec~of FS Doc. %8691. as corrected as fol~ows:
Paragraph 1. On page 15S0, lhird fine
down from the top of the second column.
!he language "3CFR Pam 1 and 502"
should be eomcted to reed '-28CFR
Par1 I".
.
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3 1.9SS3

I-drd]

Par. L On page 15552 it1 tbe third
ealumn, in j 1.953-3. lint 10 of pangraph
IaL the language "rechanclerized
prtmiums wen though" is comcied to
mad "recharacterizedas non MI1
p r r m a w e v e n though".
81953-1

ICrn&Cdl

Par. 3.On page 15555. in Ihe third
column in f 2 . W . liae 8 o l f i b m p l e t
at paragraph [a)l2)(ii). hl a y u a g t
; "under $ I.Q5?-5(~)~3)(iii)(A),
is
' approprialcd" is comcted to read .
1 "lmderjz.S3(~)(3)(iii){Al,b..
f . apportioned".

I

0EPAKmE;M-rOF THC 'TReASURY". ' f 1.9-

Pi.4.

Intsmll Revcnum Service

- On page l5S37. in Iha mtcpnrt

in (b](2][ii][0](31.
5 1.9-5.
in lhrthe
rust
line of. , . . . column
paragraph
word
26 CFR PM 1-.
"decreasew'b cqrmted to read
.. , .. . . ;:
. - .- "incnase:
-- :
..+
-.:
. ,
(tHrL-93~1.
.. :, . ' : . - . .. . ...:: .
4 r~
I C M W ~ I.
.. .
RIM 154SU70 .
Par. 5. On page 15562 in the second
c a l u m 9 1.95M. b e elcventh line or
Insuramee I n t o m of a Controiled
~orcm om on^ br fa~aipl* yeom p a r ~ q p hI~#rI(il-t h e l a w a g e "10
not
~
~
~h * 3,~
. 1~ 9 i~ ~income
~~that is~
w idJuranCt undef" i s
comctcd to tcad "to income h a t IYmt
AGEYW ln!cmal Revenue Senice.
insurance income under".
Treasury,
Pur. 6. On page 1 3 5 3 . in the third
coiumn. in 3 1.9iM. in paragr&ph(hK41
Notice of proposed rulemaking:
E~omple3ti], r new line containing h e
Cornetion.
language "Pmmiaamounl" is added
wuw*rwr This d m e n t containi
immediately follon~ngthe I~ne'bsrrer

..

correctioaa to proposed income I m r

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rqulatioru relating to the definition-and
comp;taUon ol the i n s u r a n ~income or
wnmlled fwign mrpwalionFm P U M n l h C O R U 4 M - T A ~ .
David R. moper at 205(not r
toll-irSt call].

par. 7. On page 15%. in the Ch
d
i
c ~ l - in 8 t . 9 5 a . ~n the eighth line of
rtrc Rush msttnal IoUowing paragraph
Ih)l4) Example 3 liii). ~ h languege
t
"pro
rats income of Sai5) a:d lubprrt F' is
corrtctcd to mad "prr :ate a m ~ u n ot
l
5875) end rubpan P'.

m u c m ma n m n u n w

Pu.d O n page 15563. in the third.
Bmdrpund
. .
column. in f 29534. in the lenth line of
Thb dwument urntainr~ca&ctlonato Para&r~ph(hI(Sl(il, the t a n w e e ''which
pmmed amendmcrtta to the Incorn .- - the fomign mrpt~tian.computed" is .
cbrrectrd 10 mad 'Wbieb the ior~ign .
T.x R&l!ion.
(25
p d 1) m d y
..
torpor~tianwar r mntmllcd f o r r ~ p ~ . cbctions e53,851,8M, I N m d ( ~ # of-,
8
internal Revenue M e o i l y . .::: : c~f'pmnff~n;
Computed". ' :. - :-'
!.*. ,
. . ' .,- - ., . Pk%OnpmgefSS&l.Inthtfint-:. - j
. .- - . -.. ,.-.,,:
H d..for -&&- . . . -- .,:, .
., : column f win lines~iourletn: ;'
,

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+

A

- Ai pliWdwd,Ule
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ptupoa+&d.:f:

m p l a t l ~ mantain
~
tmn'whlch

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7.;:
: thmugh'aixtetri of the Exmpk

hiy!

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iri .
-' pamgaph (hNU)(ill. t!t language ' . S r . W
,

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red-;

2708

Rrp'sta / V o l 58 N a 11B

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Mondav. lcne 1:.

1W1

P l d ~ ~ ~Rules
c d

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1.'
tcia~cdperson tmurmncr income o I
k-hlch $1.000 rm rtlnied ptnan iruurenca
txame. X also had eanngr and prafiu
lor the" i s corrected to read 'Yl.Oo in
m l c ~ e dpeson inwance income. X dro
had earnings and pmll~sfor
Par. 10.On page IS-.
in 3t:econd
~ 0 1 u . min
~ f 1.9538. the word "or"
should k ndded ma a new h e
immediately fotiawins the lobFile Typeapplication/pdfFile Modified2007-07-09File Created2007-07-09