67 FR 132 pg. 45683 - Loss Limitation Rules; Correction
Type: PRORULEVolume: 67Number: 132Page: 45683
Docket number: [REG-123305-02]
FR document: [FR Doc. 02-17333 Filed 7-9-02; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-123305-02]
Loss Limitation Rules; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to proposed rulemaking.
SUMMARY:
This document contains a correction to REG-123305-02, which was published in the Federal Register on Friday, May 31, 2002 (67 FR 38040), relating to loss limitation rules.
FOR FURTHER INFORMATION CONTACT:
Guy R. Traynor, Regulations Unit, Associate Chief Counsel, (Income Tax Accounting), (202) 622-7180 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is the subject of this correction is under sections 337 and 1502 of the Internal Revenue Code.
Need for Correction
As published, REG-123305-02 contains errors which may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the notice of proposed rulemaking (REG-123305-02), which is the subject of FR Doc. 02-13575, is corrected as follows:
1. On page 38040, column 1, line four of the heading, the regulation number "[REG-102305-02]" is corrected to read "[REG-123305-02]".
2. On page 38040, column 2, in the preamble under the caption ADDRESSES: , line 2, the language "CC:ITA:RU (REG-102740-02), room" is corrected to read "CC:ITA:RU (REG-123305-02), room".
3. On page 38040, column 2, in the preamble under the caption ADDRESSES: , lines 7 and 8, the language "between the hours of 8 a.m. and 6 p.m. to CC:ITA:RU (REG-102740-02)," is corrected to read "between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-123305-02),".
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax Accounting).
[FR Doc. 02-17333 Filed 7-9-02; 8:45 am]
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