{"abstract":"This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, February 20, 2002 (67 FR 7630) that will clarify the application of section 280G of the Internal Revenue Code to deny a deduction to a corporation for any excess parachute.","action":"Correction to notice of proposed rulemaking and notice of public hearing.","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/2002/06/21/02-15740.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 42210","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["REG-209114-90"],"dockets":[],"document_number":"02-15740","effective_on":null,"end_page":42211,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/06/21/02-15740.xml","html_url":"https://www.federalregister.gov/documents/2002/06/21/02-15740/golden-parachute-payments-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-15740?publication_date=2002-06-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-06-21/02-15740/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":133,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-06-21/pdf/02-15740.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-06-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/06/21/02-15740.txt","regulation_id_number_info":{"1545-AH49":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-AH49/golden-parachute-payments","title":"Golden Parachute Payments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-AH49&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AH49"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":42210,"subtype":null,"title":"Golden Parachute Payments; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Proposed Rule","volume":67}