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Proposed Rule

Miscellaneous Federal Tax Matters; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to notices of proposed rulemaking.

SUMMARY:

This document corrects the language referring taxpayers to the IRS Internet site for several notices of proposed rulemaking published in the Federal Register. The proposed regulations that need correction are identified in the table set out in this correction notice.

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FOR FURTHER INFORMATION CONTACT:

Donna Poindexter, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

On various dates from November 2001 through February 2002, several notices of proposed rulemaking were published in the Federal Register that contained inaccurate language referring taxpayers to the IRS Home Page and the IRS Internet site address. This document corrects this language.

Need for Correction

For the documents listed in the table, the inaccurate language and IRS Internet site address published in the notices of proposed rulemaking is misleading and in need of correction.

Correction of Publications

Accordingly, for each entry listed in the table, remove the language from the ADDRESSES caption in the preamble as set out in the “Remove” column and add the language in the “Add” column in its place. Start Printed Page 8913

Project No.SubjectDate PublishedCitationRemoveAdd
REG-107100-00Disallowance of Deductions and Credits for Failure to File Timely Return01-29-0267 FR 4217Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/​tax_​regs/​regs list.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-125638-01Guidance Regarding Deduction and Capitalization of Expenditures01-24-0267 FR 3461Alternatively, taxpayers may send submissions electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or directly to the IRS Internet site at http://www.irs.ustreas.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-115054-01Treatment of Community Income for Certain Individuals Not Filing Joint Returns01-22-0267 FR 2841Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-159079-01Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and is Entitled to an Immediate Payment01-17-0267 FR 2387Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-125450-01Liability for Insurance Premium Excise Tax01-07-0267 FR 707Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-142299-01 REG-209135-88Certain Transfer of Property to Regulated Investment Companies and Real Estate Investment Trusts01-02-0267 FR 48Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU [REG-142299-01], Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC or sent to the IRS Internet site at: http://www.irs.gov/​tax_​regs/​regslist.htmlSubmissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU [REG-142299-01], Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS www.irs.gov/​regs.
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REG-112991-01Credit or Increasing Research Activities12-26-0166 FR 66362Alternatively, taxpayers may submit comment electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​reglist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-119436-01New Markets Tax Credit12-26-0166 FR 66376Alternatively, taxpayers may send submissions electronically via the Internet by selecting the “Tax Regs” option on the IRS Internet site at http://www.irs.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-126485-01Statutory Mergers and Consolidations11-15-0166 FR 57400Alternatively, taxpayers may submit comments electronically via the Internet by selecting the Tax Reg option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​reglist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-137519-01Consolidated Returns; Applicability of Other Provisions of Law; Non-Applicability of Section 357(c)11-14-0166 FR 57021Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​reglist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-142686-01Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options01-28-0267 FR 3846Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​reglist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-125626-01Unit Livestock Price Method02-04-0267 FR 5074Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
REG-120135-01Definition of Agent for Certain Purposes02-01-0267 FR 4938Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/​tax_​regs/​regslist.htmlAlternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/​regs.
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Start Printed Page 8915

Cynthia Grigsby,

Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

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[FR Doc. 02-4676 Filed 2-22-02; 2:59 pm]

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