Censure Issued by Consent

The following individuals have consented to the issuance of a Censure:

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent,

or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

Name Address Designation Date of Censure

Williams, Daniel S. Carlsbad, CA Attorney March 29, 2006

Azan, Reinaldo L. Miami Beach, FL CPA July 24, 2006

Golub, Stephen B. Norwalk, CT CPA August 3, 2006

DATES: These corrections are effective April 25, 2006.

FOR FURTHER INFORMATION CONTACT: Ginny Chung (202) 622–3850 (not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations (T.D. 9260) that are the subject of this correction are

Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction

Announcement 2006–67

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

SUMMARY: This document contains corrections to temporary regulations (T.D. 9260, 2006–23 I.R.B. 1001) that were published in the Federal Register on Tuesday, April 25, 2006 (71 FR 24516) regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).

September 18, 2006 509 2006–38 I.R.B.

under section 904 of the Internal Revenue Code.

Need for Correction

As published, (T.D. 9260) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the temporary regulations (T.D. 9260) which was the subject of FR Doc. 06–3882, is corrected as follows:

§ 1.904–4 [Corrected]

1. On page 24530, column 2, § 1.904–4, Instructional Par. 11., number 3, the language “3. In paragraph (e)(5)(iii), remove the language “and paragraph (9) of this section” and add the language “paid in taxable years beginning before January 1, 2003” in its place.” is corrected to read “3. In paragraph (e)(5)(iii), remove the language “and paragraph (g) of this section” and add the language “paid in taxable years beginning before January 1, 2003” in its place.”

Guy R. Traynor, Chief, Publications and

Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on August 18, 2006, 8:45 a.m., and published in the issue of the Federal Register for August 21, 2006, 71 F.R. 48474)

REMIC Residual Interests—Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction

Announcement 2006–68

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations (T.D. 9272, 2006–35 I.R.B. 332) that were published in the Federal Register on Tuesday, August 1, 2006 (71 FR 43363) relating to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.

DATES: These corrections are effective August 1, 2006.

FOR FURTHER INFORMATION CONTACT: Dale Collinson, (202) 622–3900 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under sections 860A, 860G(b), 863, 1441, and 1442 of the Internal Revenue Code.

Need for Correction

As published, final regulations (T.D. 9272) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 9272), which was the subject of FR Doc. E6–12363, is corrected as follows:

1. On page 43364, column 1, in the preamble, under the paragraph heading “Background and Explanation of Provisions”, first full paragraph of the column, line 6, the language “furtherance of the congressional” is corrected to read “furtherance of the Congressional”.

2. On page 43365, column 1, in the preamble, under the paragraph heading “Special Analyses”, line 5 from bottom of the paragraph, the language “Code, these temporary regulations will” is corrected to read “the Code, these temporary regulations will”.

LaNita Van Dyke, Acting Chief, Publications

and Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on August 23, 2006, 8:45 a.m., and published in the issue of the Federal Register for August 24, 2006, 71 F.R. 49992)

2006–38 I.R.B. 510 September 18, 2006