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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Part 1
          - [REG-115420-18]
          - RIN 1545-BP03

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Correction to a notice of proposed rulemaking and notice of public hearing.

# SUMMARY:

                        This document contains a correction to notice of proposed rulemaking and notice of public hearing (REG-115420-18) that was published in the                         **Federal Register**                         on Monday, October 29, 2018. The proposed regulations are providing guidance under new section 1400Z-2 of the Internal Revenue Code relating to gains that may be deferred as a result of a taxpayer's investment in a qualified opportunity fund.                    

# DATES:

Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 83 FR 54279, October 29, 2018, are still being accepted and must be received by December 28, 2018.

# FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations, Erika C. Reigle of the Office of Associate Chief Counsel (Income Tax and Accounting), (202) 317-7006 and Kyle C. Griffin of the Office of Associate Chief Counsel (Income Tax and Accounting), (202) 317-4718; concerning the submission of comments, the hearing, or to be placed on the building access list to attend the hearing, Regina L. Johnson, (202) 317- 6901 (not toll-free numbers).

# SUPPLEMENTARY INFORMATION:

## Background

The notice of proposed rulemaking and notice of public hearing that is subject of this document is under section 1400Z-2 of the Internal Revenue Code.

## Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing (REG-115420-18) contains errors that may prove to be misleading and are in need of clarification.

## Correction of Publication

Accordingly, the notice of proposed rulemaking and notice of public hearing, FR Doc. 2018-23382, published at 83 FR 54279, October 29, 2018, is corrected as follows:

1. On page 54285, second column, in the preamble, the twelfth line of the first full paragraph, the language “1400Z-2(d)](2)(D)). is corrected to read “1400Z-2(d)(2)(D)).”.

2. On page 54285, second column, in the preamble, the last line of the first full paragraph, the language “section 1400Z-2(d)(2)(B)(ii)(III).” is corrected to read “section 1400Z-2(d)(2)(B)(i)(III) and section 1400Z-2(d)(2)(C)(iii).”.

§ 1.400Z2(e)-1 

3. On page 54296, third column, the eleventh line of paragraph (a)(3)(i), the language “§ 1.752-3(a)” is corrected to read “section 752 and the regulations thereunder,”

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2018-28207 Filed 12-27-18; 8:45 am]

 BILLING CODE 4830-01-P