Income taxes: Corporate stock distribution; withholding agent's obligation to withhold and report tax Correction,
[Federal Register: November 8, 2007 (Volume 72, Number 216)]
[Proposed Rules]
[Page 63143]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr08no07-21]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-140206-06]
RIN-1545-BF93
Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
SUMMARY: This document contains corrections to proposed regulations (REG-140206-06) that were published in the Federal Register on Wednesday, October 17, 2007 (72 FR 58781) regarding a withholding agent's obligation to withhold and report tax under Chapter 3 of the Internal Revenue Code when there is a distribution in redemption of stock of a corporation that is actively traded on an established financial market.
FOR FURTHER INFORMATION CONTACT: Kathryn Holman at (202) 622-3840 (not a''.
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-140206-06) that is the subject of this correction is under section 1441 of the Internal Revenue Code.
Need for Correction
As published, this notice of proposed rulemaking (REG-140206-06) contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-140206-06) that was the subject of FR Doc. E7-20504 is corrected as follows:
On page 58781, column 3, in the preamble, under the caption ``FOR FURTHER INFORMATION CONTACT:'', line 2, the language ``Kathryn Holman, (202) 622-3440 (not a'' is corrected to read ``Kathryn Holman, (202) 622-3840 (not a)''.
Cynthia Grigsby, Senior Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-21904 Filed 11-7-07; 8:45 am]
BILLING CODE 4830-01-P
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