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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 301 
          - [TD 8911] 
          - RIN 1545-AV92 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Correction to final regulations. 

# SUMMARY:

                        This document contains corrections to final regulations that were published in the                         **Federal Register**                         on December 15, 2000 (65 FR 78409). This document relates to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster.                     

# DATES:

This correction is effective December 15, 2000. 

# FOR FURTHER INFORMATION CONTACT:

Bridget E. Finkenaur (202) 622-4940 (not a toll-free number). 

# SUPPLEMENTARY INFORMATION:

## Background 

The final regulations that are the subject of these corrections are under section 7508 of the Internal Revenue Code. 

## Need for Correction 

As published, the final regulations (TD 8911) contain errors that may prove to be misleading and are in need of clarification. 

## Correction of Publication 

                        Accordingly, the publication of the final regulations (TD 8911), which are                               ( print page 10365)                            the subject of FR Doc. 00-31500, is corrected as follows:                     

§ 301.7508A-1 

1. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (i) of *Example 4,*                         the second line from the bottom of the paragraph, the language “payments. H and W's principal residence is” is corrected to read “payments. H's and W's principal residence is.”                     

2. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,*                         line 1, the language “Because H and W's principal residence” is corrected to read “Because H's and W's principal residence”.                     

3. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,*                         line 4, the language “date of H and W's 2001 Form 1040 and” is corrected to read “date of H's and W's 2001 Form 1040 and”.                     

4. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,*                         line 6 from the top of the column, the language “Accordingly, H and W's 2001 Form 1040 and” is corrected to read “Accordingly, H's and W's 2001 Form 1040 and”.                     

5. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (i) of *Example 5,*                         line 6, the language “of section 7508A, under section 6511(a), H” is corrected to read “of section 7508A, under section 6511(a), H's”.                     

6. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (i)of *Example 8,*                         second line from the bottom of the paragraph, the language “the 2001 taxable year. H and W's principal” is corrected to read “the 2001 taxable year . H's and W's principal”.                     

7. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 8,*                         line 1, the language “Because H and W's principal residence” is corrected to read “Because H's and W's principal residence”.                     

8. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 8,*                         line 12, the language “extension. Therefore, H and W's return and” is corrected to read “extension. Therefore, H's and W's return and”.                    

Cynthia E. Grigsby, 

Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).

[FR Doc. 01-3774 Filed 2-14-01; 8:45 am] 

BILLING CODE 4830-01-P