Income taxes: Contested liabilities; transfers to provide for satisfaction, cross references; public hearing; correction,
[Federal Register: December 18, 2003 (Volume 68, Number 243)]
[Proposed Rules]
[Page 70482]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr18de03-23]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-136890-02]
RIN 1545-BA90
Transfers To Provide for Satisfaction of Contested Liabilities; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY: This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is contesting.
FOR FURTHER INFORMATION CONTACT: Norma Rotunno (202) 622-7900 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The proposed rulemaking by cross-reference to temporary regulations that are the subject of this correction are under section 461(f) of the Internal Revenue Code.
Need for Correction
As published, the proposed rulemaking by cross-reference to temporary regulations (REG-136890-02), contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed rulemaking by cross- reference to temporary regulations (REG-136890-02), which is the subject of FR. Doc. 03-29043, is corrected as follows:
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On page 65646, column 1, in the preamble, under the subject heading ``Comments and Public Hearing'', paragraph 3, line 8, the language ``March 2, 2003. A period of 10 minutes'' is corrected to read ``March 2, 2004. A period of 10 minutes''.
Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 03-31163 Filed 12-17-03; 8:45 am]
BILLING CODE 4830-01-U
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