Allocation of Mortgage Insurance Premiums; Correction
SUMMARY: This document contains corrections to final regulations (TD 9588) that were published in the
EFFECTIVE DATE: This correction is effective on
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9588) that are the subject of this correction are issued under section 163 of the Internal Revenue Code.
Need for Correction
As published
List of Subjects in 26 CFR Part 1
Income taxes, reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
PART 1--INCOME TAXES
Par. 1. The authority citation for part 1 is amended by removing the sectional authority for
Authority: 26 U.S.C. 7805 * * *
* * * * *
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
Correcting amendment.
CFR Part: "26 CFR Part 1"
RIN Number: "RIN 1545-BL87"
Citation: "83 FR 10785"
Document Number: "TD 9588"
Federal Register Page Number: "10785"
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