[Federal Register: April 2, 2003 (Volume 68, Number 63)]
[Rules and Regulations]
[Page 15942-15943]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr02ap03-8]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 602
[TD 9046]
RIN 1545-AX81; 1545-BB49; 1545-BB50; 1545-BB48; 1545-BB53; 1545-BB51;
1545-BB52; 1545-AW26; 1545-AX79
Tax Shelter Regulations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
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SUMMARY: This document contains corrections to final regulations (TD
9046) which were published in the Federal Register on Tuesday, March 4,
2003 (68 FR 10161), relating to tax shelter regulations.
DATES: This correction is effective March 4, 2003.
FOR FURTHER INFORMATION CONTACT: Tara P. Volungis or Charlotte Chyr at
(202) 622-3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject to these corrections are
under sections 6011(a), 6111(d) and 6112 of the Internal Revenue Code.
[[Page 15943]]
Need for correction
As published, final regulations (TD 9046) contains errors that may
prove to be misleading and are in need of clarification.
Correction of Publication
0
Accordingly, the publication of final regulations (TD 9046), which was
the subject of FR Doc. 03-4958, is corrected as follows:
Sec. 602.101 [Corrected]
0
1. On page 10178, column 2, in the first table under Sec. 602.101(b),
the entry for 301.6112-1T in the table is corrected by removing the OMB
number ``1545-1686'' and adding new OMB numbers to read as follows:
* * * * *
(b) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identifed and described control No.
------------------------------------------------------------------------
* * * * *
301.6112-1T................................................ 1545-0865
1545-1686
* * * * *
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0
2. On page 10178, column 2, in the second table under Sec. 602.101(b),
the entry for 301.6112-1 in the table is corrected by removing the OMB
number ``1545-1686'' and adding new OMB numbers to read as follows:
* * * * *
(b) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
301.6112-1................................................. 1545-0865
1545-1686
* * * * *
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Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure &
Administration).
[FR Doc. 03-7733 Filed 4-01-03; 8:45 am]
BILLING CODE 4830-01-M