Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Parts 1 and 31
          - [REG-146893-02, REG-115037-00, REG-138603-03]
          - RIN 1545-BI78, 1545-BI80, 1545-BI79

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Correction to a notice of proposed rulemaking.

# SUMMARY:

                        This document contains a correction to a notice of proposed rulemaking (REG-146893-02, REG-115037-00, and REG-138603-03) that was published in the                         **Federal Register**                        , on Friday, August 4, 2006 (71 FR 44247) providing guidance regarding the treatment of  controlled services transactions under section 482 and the allocation of income from  intangibles, in particular with respect to contributions                               ( print page 30250)                            by a controlled party to the value of an  intangible owned by another controlled party, and modifying the regulations under section 861  concerning stewardship expenses to be consistent with the changes made to the guidance  under section 482.                    

# FOR FURTHER INFORMATION CONTACT:

Concerning REG-146893-02 and REG-115037-03, Carol B. Tan or Gregory A. Spring, (202) 435-5265; Concerning REG-138603-03, Richard L. Chewning, (202) 622-3850 (not toll-free numbers).

# SUPPLEMENTARY INFORMATION:

## Background

The notice of proposed rulemaking (REG-146893-02, REG-115037-00 and REG-138603-03) that is the subject of this document is under sections 482, 861, 6038, 6662, and  3121 of the Internal Revenue Code.

## Need for Correction

As published, the notice of proposed rulemaking (REG-146893-02, REG-115037-00, and REG-138603-03) contains regulation identification numbers (RINs) that must be corrected.

## Correction of Publication

Accordingly, the publication of a notice of proposed rulemaking (REG-146893-02, REG-115037-00, and REG-138603-03), which was the subject of FR Doc. 06-6674, is  corrected as follows:

On page 44247, in the document heading, the language “RIN 1545-BB31, 1545-AY38, 1545-BC52” is corrected to read “RIN 1545-BI78, 1545-BI80, 1545-BI79”.

LaNita Van Dyke,

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

[FR Doc. E9-14927 Filed 6-24-09; 8:45 am]

BILLING CODE 4830-01-P