{"abstract":"This document contains a correction to proposed regulations (REG-105316-98; REG-161424-01) which were published in the Federal Register on Monday, April 29, 2002 (67 FR 20923). The proposed regulations relate to the information reporting requirements under section 6050S for payments of interest on qualified education loans, including the filing of information returns on magnetic media.","action":"Correction to proposed regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/05/30/02-13171.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"67 FR 37736","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["REG-105316-98","REG-161424-01"],"dockets":[],"document_number":"02-13171","effective_on":null,"end_page":37736,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/05/30/02-13171.xml","html_url":"https://www.federalregister.gov/documents/2002/05/30/02-13171/information-reporting-for-qualified-tuition-and-related-expenses-magnetic-media-filing-requirements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-13171?publication_date=2002-05-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-05-30/02-13171/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":24,"last_updated":"2026-09-21 22:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-05-30/pdf/02-13171.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-05-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/05/30/02-13171.txt","regulation_id_number_info":{"1545-BA43":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-BA43/information-reporting-for-qualified-tuition-and-related-expenses-magnetic-media-filing-requirements-","title":"Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-BA43&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AW67":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-AW67/information-reporting-for-payments-of-interest-on-education-loans","title":"Information Reporting for Payments of Interest on Education Loans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-AW67&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW67","1545-BA43"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":37736,"subtype":null,"title":"Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns; Correction","toc_doc":"Correction","toc_subject":"Income taxes and procedure and administration:","topics":[],"type":"Proposed Rule","volume":67}