Internal Revenue Service (IRS), Treasury.
Notice of proposed rulemaking by cross-reference to temporary regulations.
This document contains corrections to proposed regulations (REG-105344-01) which were published in the Federal Register on Thursday, December 13, 2001 (66 FR 64386). These regulations relate to the disclosure of returns and return information by other agencies.
These corrections are effective December 13, 2001.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Julie C. Schwartz, (202) 622-4570 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The proposed rulemaking by cross-reference to temporary regulations that are the subject of this correction is under section 6103 of the Internal Revenue Code.
Need for Correction
As published, proposed rulemaking by cross-reference to temporary regulations (REG-105344-01) contain errors which may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of notice of proposed rulemaking by cross-reference to temporary regulations (REG-105344-01), which are the subject of FR Doc. 01-30620, is corrected as follows:
1. On page 64386, column 2, in the preamble, under the paragraph heading “Paperwork Reduction Act,” paragraph 3, line 4, the language “Internal revenue Service, including” is corrected to read “Internal Revenue Service, including”.
2. On page 64386, column 3, in the preamble, under the paragraph heading “Paperwork Reduction Act,” line 11, the language “recordkeepers are federal agencies and” is corrected to read “recordkeepers are Federal agencies and”.Start Signature
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).
[FR Doc. 02-660 Filed 1-10-02; 8:45 am]
BILLING CODE 4830-01-P