68 FR 243 pg. 70482 - Transfers To Provide for Satisfaction of Contested Liabilities; Correction
Type: PRORULEVolume: 68Number: 243Page: 70482
Docket number: [REG-136890-02]
FR document: [FR Doc. 03-31163 Filed 12-17-03; 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-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:
1. 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