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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Parts 1 and 602
          - [TD 9424]
          - RIN 1545-BB61

### Correction

In rule document E8- 21006 beginning on page 53934 in the issue of Wednesday, September 17, 2008 make the following corrections:

§1.1502-13 

1. On page 53948, in the first column, §1.1502-13(a)(4), in the second line “(4) Application of other rules of law.” should read “(4) *Application of other rules of law.*                    ”.                

§1.1502-36 

2. On page 53962, in the third column, §1.1502-36(c)(8)(ii) at *Example 6*                     (ii) (A), in the first paragraphs, in the 32nd line, “CNOL))” should read “CNOL)”.                

3. On page 53964, in the second column, §1.1502-36(d)(4)(ii)(A), the first sentence, “(A) Category A, Category B, and Category C attributes.” should read “(A) *Category A, Category B, and Category C attributes.*                    ”.                

4. On page 53968, in the second column, §1.1502-36(d)(8) at *Example 1*                     (ii), in paragraphs (A) and (B), “Example 1” should read “                    *Example 1.*                    ”.                

5. On page 53970, in the third column, §1.1502-36(d)(8) at *Example 4.*                     (i)(c) paragraph “(1)” should read, “                    *1*                    ”.                

6. On page the same page, in the second column, §1.1502-36(d)(8) at *Example 4.*                     (ii)(c) paragraph “(1)” should read,“(                    *1*)”.                

7. On page 53974, in the third column, §1.1502-36(d)(8) at *Example 8.*                     (i)(c)(                    *2*) paragraph “(i)” should read, “(                    *i*)”.                

8. On page 53975, in the third column, §1.1502-36(d)(8) at *Example 8.*                     (ii)(c)(                    *2*) paragraph “(i)” should read, “(                    *i*)”.                

9. On page 53977, in the first column, §1.1502-36(d)(8) at *Example 9.*                     (iv)(B) paragraph “(1)” should read, “(                    *1*)”.                

[FR Doc. Z8-21006 Filed 11-5-08; 8:45 am]

BILLING CODE 1505-01-D