Proposed Rule Correction: Regulation References

This document corrects a proposed rule (FR Doc. 2025-22825) that was published on December 15, 2025. The correction specifically amends the 'FOR FURTHER INFORMATION CONTACT' section on page 57938, changing an incomplete email address to 'publichearings@irs.gov'. This is a minor administrative correction to ensure accurate contact information is provided.

Regulated entities and interested parties who may have reviewed the original proposed rule should note this correction. No substantive changes to the proposed rule's content or compliance requirements are made. The correction is effective upon publication, and no specific action is required from regulated entities beyond acknowledging the updated contact information.