[Federal Register Volume 63, Number 223 (Thursday, November 19, 1998)] [Rules and Regulations] [Page 64187] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 98-30875] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8784] RIN 1545-AV89 Substantiation of Business Expenses--Use of Mileage Allowances to Substantiate Automobile Expenses; Correction
Agency
Internal Revenue Service (IRS), Treasury.
Action
Correction to temporary regulations.
-----------------------------------------------------------------------
Summary
This document contains a correction to Treasury Decision 8784, which was published in the Federal Register on Thursday, October 1, 1998 (63 FR 52600) relating to the use of mileage allowances to substantiate automobile business expenses.
Dates
This correction is effective October 1, 1998.
For Further Information Contact
Donna Crisalli, (202) 622-4920 (not a toll-free number).
Supplementary Information
Background
The temporary regulations that are the subject of this correction are under section 274 of the Internal Revenue Code.
Need for Correction
As published, TD 8784 contains an error which may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the temporary regulations (TD 8784), which were the subject of FR Doc. 98-26226, is corrected as follows:
Sec. 1.274(d) -1T [Corrected]
On page 52601, column 1, Sec. 1.274(d)-1T(a)(1) and (2), the last line of the paragraph, the language ``guidance, see Sec. 1.274(d)- 1(a)(1).'' is corrected to read ``guidance, see Sec. 1.274(d)-1(a)(1) and (2).''. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). [FR Doc. 98-30875 Filed 11-18-98; 8:45 am] BILLING CODE 4830-01-P