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Federal Register / Vol. 71, No.

129 / Thursday, July 6, 2006 / Proposed Rules 38323

§ 1.21–1 [Corrected] Need for Correction 5203, Internal Revenue Service, P.O.
Par. 2. On page 29851, column 1, As published, the notice of proposed Box 7604, Ben Franklin Station,
§ 1.21–1 is amended by revising rulemaking (REG–139059–02) contains Washington, DC 20044. Submissions
paragraph (b)(5)(ii) to read as follows: an error that may prove to be misleading may be hand-delivered between the
and is in need of correction. hours of 8 a.m. and 4 p.m. to
§ 1.21–1 Expenses for household and
dependent care services necessary for CC:PA:LPD:PR (REG–148864–03),
Correction of Publication Courier’s Desk, Internal Revenue
gainful employment.
* * * * * Accordingly, the notice of proposed Service, 1111 Constitution Avenue,
(b) * * * rulemaking (REG–139059–02), that was NW., Washington, DC, or sent
(5) * * * the subject of FR Doc. E6–7390, is electronically, via the IRS Internet site
(ii) Custodial parent allowed the corrected as follows: at, or via the Federal
credit. A child to whom this paragraph 1. On page 29848, column 2, in the eRulemaking Portal at
(b)(5) applies is the qualifying preamble under the paragraph heading (IRS and REG–
individual of only one parent in any ‘‘3. Special Rule for Children of 148864–03).
taxable year and is the qualifying child Separated or Divorced Parents’’, line 4
of the custodial parent even if the from the bottom of the paragraph, the
noncustodial parent may claim the Concerning submission of comments,
language ‘‘section 152(e)(3)(A) as the
dependency exemption for that child for Richard A. Hurst at
parent with’’ corrected to read ‘‘section
that taxable year. See section 152(e). or
152(e)(4)(A) as the parent with.’’
The custodial parent is the parent with (202) 622–7180; concerning the
whom a child shared the same principal Guy R. Traynor, temporary regulations, Joel D. McMahan
place of abode the greater portion of the Branch Chief, Publications and Regulations at (202) 622–4580 (not toll-free
calendar year. See section 152(e)(4)(A). Branch, Legal Processing Division, Associate numbers).
Chief Counsel (Procedure and
* * * * * Administration). SUPPLEMENTARY INFORMATION:
Guy R. Traynor, [FR Doc. E6–10141 Filed 7–5–06; 8:45 am]
Branch Chief, Publications and Regulations BILLING CODE 4830–01–P
Branch, Legal Processing Division, Associate Under section 6103(j)(1), upon written
Chief Counsel (Procedure and request from the Secretary of Commerce,
Administration). DEPARTMENT OF THE TREASURY the Secretary of the Treasury must
[FR Doc. E6–10132 Filed 7–5–06; 8:45 am] furnish to the Bureau return information
Internal Revenue Service
BILLING CODE 4830–01–P that is prescribed by Treasury
regulations for purposes related to
26 CFR Part 301
measuring economic change in the U.S.
DEPARTMENT OF THE TREASURY [REG–148864–03] national economic accounts. Section
Internal Revenue Service 301.6103(j)(1)–1(c) of the regulations
RIN 1545–BC93
provides an itemized description of the
26 CFR Parts 1 and 602 Disclosure of Return Information to the return information authorized to be
Bureau of Economic Analysis disclosed for this purpose. Periodically,
[REG–139059–02] the disclosure regulations are amended
RIN 1545–BB86 AGENCY: Internal Revenue Service (IRS), to reflect the changing needs of the
Treasury. Bureau for data for its statutorily
Expenses for Household and ACTION: Notice of proposed rulemaking authorized statistical activities.
Dependent Care Services Necessary by cross-reference to temporary This document contains proposed
for Gainful Employment; Correction regulations. regulations authorizing IRS personnel to
AGENCY: Internal Revenue Service (IRS), SUMMARY: In the Rules and Regulations
disclose additional items of return
Treasury. section of this issue of the Federal information that have been requested by
ACTION: Correction to notice of proposed Register, the IRS is issuing temporary the Secretary of Commerce.
rulemaking. regulations regarding additional items of Temporary regulations in the Rules
return information disclosable to the and Regulations section of this issue of
SUMMARY: This document contains a
Bureau of Economic Analysis (Bureau) the Federal Register amend the
correction to notice of proposed
of the Department of Commerce for Procedure and Administration
rulemaking that was published in the
purposes related to measuring economic Regulations (26 CFR Part 301) relating to
Federal Register on Wednesday, May
24, 2006 (71 FR 29847) regarding the change in the U.S. national economic Internal Revenue Code (Code) section
credit for expenses for household and accounts. These temporary regulations 6103(j). The temporary regulations
dependent care services necessary for provide guidance to IRS personnel contain rules relating to the disclosure
gainful employment. responsible for disclosing the of return information reflected on
information. The text of these temporary returns to officers and employees of the
regulations published in the Rules and Department of Commerce for structuring
Shepherd, (202) 622–4960 (not a toll-
Regulations section of this issue of the censuses and national economic
free call).
Federal Register serves as the text of the accounts and conducting related
proposed regulations. statistical activities authorized by law.
rwilkins on PROD1PC63 with PROPOSAL

Background DATES: Written and electronic comments The text of the temporary regulations
The notice of proposed rulemaking and requests for a public hearing must also serves as the text of these proposed
(REG–139059–02) that is the subject of be received by October 4, 2006. regulations. The preamble to the
this correction is under section 21 of the ADDRESSES: Send submissions to: temporary regulations explains the
Internal Revenue Code. CC:PA:LPD:PR (REG–148864–03), room proposed regulations.

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