SUPPLEMENTARY INFORMATION:

Background

The proposed regulations (REG-116506-25) subject to this correction contain proposed amendments to the Income Tax Regulations (26 CFR part 1) that would revise existing regulations under sections 1400Z-2 and 6045 of the ( printed page 72494) Internal Revenue Code (Code) and add new regulations under sections 6039K and 6039L of the Code. These proposed regulations also contain proposed amendments to the Procedure and Administration Regulations (26 CFR part 301) that would revise existing regulations under sections 6011, 6037, 6722, and 6724 of the Code and add new regulations under section 6726 of the Code.

Correction of Publication

Accordingly, FR Doc. 2026-18574 (REG-116506-25), appearing on page 57968 in the Federal Register on September 11, 2026, is corrected as follows:

1. On page 57970, in the second column, in the first partial paragraph, in the third line from the bottom of the paragraph, the word “nonqualified” is corrected to read “non-qualified”.

2. On page 57971, in the second column, in the third full paragraph, in the second line from the bottom of the paragraph, the word “enactments” is corrected to read “enactment”.

3. On page 57971, in the third column, in the first full paragraph, in the fifth line from the bottom of the paragraph, the language “QOFs taxable year” is corrected to read “QOF's taxable year”.

4. On page 57971, in the third column, in the second full paragraph, in the second line from the top of the paragraph, the language “investments standards” is corrected to read “investment standards”.

5. On page 57971, in the third column, in the third full paragraph, in the third line from the top of the paragraph, the language “businesses property” is corrected to read “business property”.

6. On page 57972, in the first column, in the first full paragraph, in the fourth line from the bottom of the paragraph, the language “disposed of” is corrected to read “disposed-of”.

7. On page 57975, in the first column, in the last partial paragraph, in the eighth line from the bottom of the page, the language “III.B.3. and B.4.” is corrected to read “II.B.3. and B.4.”.

8. On page 57976, in the second column, in the first partial paragraph, in the twenty third line from the top of the page, the language “III.B.1. through 3.” is corrected to read II.B.1. through 3.”.

9. On page 57976, in the second column, in the first partial paragraph, in the seventh line from the bottom of the paragraph, the language “§ 1.6039K-1(j)(1)” is corrected to read “§ 1.6039K-1(i)(1)”.

10. On page 57976, in the second column, in the last partial paragraph, in the fifth line from the bottom of the page, the word “though” is corrected to read “through”.

11. On page 57976, in the third column, in the first partial paragraph, in the seventh line from the bottom of the paragraph, the language “§ 1.6039K-1(j)(2)” is corrected to read “§ 1.6039K-1(i)(2)”.

12. On page 57976, in the third column, in the first full paragraph, in the first line of the paragraph, the language “§ 1.6039K-1(k)” is corrected to read “§ 1.6039K-1(j)”.

13. On page 57976, in the third column, in the second full paragraph, in the fifth line from the bottom of the paragraph, the language “parts III.B.2. and III.B.3.a.” is corrected to read “parts II.B.2. and II.B.3.a.”.

14. On page 57977, in the second column, in the first full paragraph, the fourth line from the top of the page is corrected to read “in section 6039K. Section 6039K(d)(2)”.

15. On page 57977, in the second column, in the first full paragraph, the seventh line from the top of the page is corrected to read “of: (A) the number of full-time employees”.

16. On page 57978, in the second column, in the last partial paragraph, in the fourth line from the top of the paragraph, the language “QOFs compliance” is corrected to read “QOF's compliance”.

17. On page 57978, in the third column, in the last partial paragraph, in the fifth line from the bottom of the page, the language “part IV.A.” is corrected to read “part III.A.”.

18. On page 57979, in the first column, in the second full paragraph, the fourth line from the top of the paragraph is corrected to read “are currently required to report on”.

19. On page 57979, in the first column, in the last partial paragraph, in the tenth line from the bottom of the page, the language “part IV.B.1” is corrected to read “part III.B.1”.

20. On page 57979, in the second column, in the second full paragraph, in the nineth line from the bottom of the paragraph, the word “dates” is removed.

21. On page 57981, in the third column, in the first full paragraph, in the fifth line from the bottom of the paragraph, the language “part VIII” is corrected to read “part VII”.

22. On page 57982, in the third column, in the last partial paragraph, in the seventeenth line from the top of the paragraph, the word “in” is removed.

23. On page 57983, in the first column, in the first full paragraph, in the fifth line from the top of the paragraph, the language “investment statements” is corrected to read “investor statements”.

24. On page 57983, in the third column, in the first full paragraph, in the third line from the top of the paragraph, the word “every” is removed.

25. On page 57983, in the third column, in the last partial paragraph, in the eighth line from the top of the paragraph, the word “though” is corrected to read “through”.

26. On page 57983, in the third column, in the last partial paragraph, in the nineth line from the top of the paragraph, the language “parts IV.B.1. through 3.” is corrected to read “parts III.B.1. through 3.”.

27. On page 57983, in the third column, in the last partial paragraph, in the last line of the page, the language “part IV.C.” is corrected to read “part III.C.”.

28. On page 57984, in the first column, in the first partial paragraph, in the second line from the top of the page, the language “§ 1.6039L-1(d)” is corrected to read “§ 1.6039L-1(e)”.

29. On page 57984, in the first column, in the first partial paragraph, in the eighth line from the top of the page, the language “§ 1.6039L-1(d)” is corrected to read “§ 1.6039L-1(f)”.

30. On page 57984, in the first column, in the first full paragraph, in the first line of the paragraph, the language “part IV.A.” is corrected to read “part III.A.”.

31. On page 57984, in the first column, in the first full paragraph, the eighth line from the top of the paragraph, the word “though” is corrected to read “through”.

32. On page 57984, in the second column, in the last partial paragraph, in the nineth line from the bottom of the page, the language “in its taxable year” is corrected to read “during their taxable years”.

33. On page 57985, in the third column, in the first full paragraph, the third line from the bottom of the paragraph is corrected to read “investments are compliant with section”.

34. On page 57986, in the first column, in the last partial paragraph, in the fourth line from the top of the paragraph, the language “section 1400Z2-2(d)(3)” is corrected to read “section 1400Z-2(d)(3)”.

35. On page 57986, in the second column, in the first full paragraph, in the sixth line from the top of the paragraph, the word “used” is removed.

36. On page 57986, in the second column, in the second full paragraph, in the fourth line from the top of the ( printed page 72495) paragraph, the language “part IV.B.1.” is corrected to read “part III.B.1.”.

37. On page 57986, in the second column, in the last partial paragraph, in the third line from the bottom of the page, the language “relevant QOFs” is corrected to read “relevant QOF's”.

38. On page 57987, in the first column, in the last partial paragraph, in the first line of the paragraph, the language “parts III.B.3.a.” is corrected to read ” parts II.B.3.a.”.

39. On page 57987, in the third column, in the second full paragraph, in the seventh line from the bottom of the paragraph, the word “on” is corrected to read “in”.

40. On page 57989, in the second column, in the second full paragraph, the sixth line from the top of the paragraph is corrected to read “obligations to the IRS regarding whether 90”.

41. On page 57989, in the third column, in the first full paragraph, in the last line of the paragraph, the word “the” is removed.

42. On page 57991, in the second column, correct amendatory instruction 2 for § 1.1400Z2-0 and the accompanying regulatory text to read as follows:

Par. 2. Section 1.1400Z2-0 is amended by:

1. Adding an entry for § 1.1400Z2(b)-1(j)(3);

2. Revising the entries for § 1.1400Z2(d)-1(a)(2) and (3);

3. Adding an entry for § 1.1400Z2(d)-1(e)(3); and

4. Revising the entry for § 1.1400Z2(d)-2(d)(3).

The additions and revisions read as follows:

43. On page 57992, in the third column, paragraph (a)(3)(v)(B) is corrected to read “The QOF will continue to be subject to the requirements of section 1400Z-2 and the section 1400Z-2 regulations, as defined in § 1.1400Z2(a)-1(b)(41).”

44. On page 57993, in the first column, in paragraph (a)(3)(vii)(A)( 1), the third sentence is corrected to read “Q properly self-certified as a QOF as of February 1, 2027, and has thereafter complied with section 1400Z-2 and the section 1400Z-2 regulations, as defined in § 1.1400Z2(a-1(b)(41).”

45. On page 57993, in the second column, in paragraph (a)(3)(vii)(A)( 2), in the fourteenth line from the bottom of the paragraph the word “date” is removed.

46. On page 57994, in the third column, in paragraph (a)(13), in the first sentence, the second occurrence of the language “for use” is corrected to read “or”.

47. On page 57995, in the first column, in paragraph (c)(5), the language “90-percent” is corrected to read ” the 90-percent”.

48. On page 57995, in the first column, in paragraph (c)(7), in the third line from the top of the paragraph, the word “is” is removed.

49. On page 57995, in the second column, in paragraph (d)(2), the first line of the paragraph is corrected to read “The percent of equity”.

50. On page 57996, in the second column, in paragraph (h)(2)(ii), in the fifth line from the top of the paragraph, the language “paragraph (a)(14)(i)” is corrected to read “paragraph (a)(12)(i)”.

51. On page 57996, in the second column, the heading of paragraph (h)(3) is corrected to read “ Manner of furnishing investor statements to reportable investors —“.

52. On page 57996, in the third column, in paragraph (h)(3)(ii)(B), in the seventh line from the bottom of the paragraph, the word “positing” is corrected to read “posting”.

53. On page 57996, in the third column, in paragraph (i)(2), in the third line from the top of the paragraph, the language “§ 301.6722” is corrected to read “§ 301.6722-1”.

54. On page 57998, in the first column, in paragraph (e), in the third line from the top of the paragraph, the language “ See § 301.6722” is corrected to read “ See § 301.6722-1”.

55. On page 57999, in the second column, in paragraph (g)(1)(i)(D), the language § “1.6039K(a)-1” is corrected to read “§ 1.6039K-1(a)”.

56. On page 57999, in the second column, in paragraph (j)(4), the last line of the paragraph is corrected to read “6039K(a).”

57. On page 57999, in the third column, in paragraph (a)(4), the fourth line from the bottom of the paragraph is corrected to read “which the person required to file a section”.

91 FR 72493