Internal Revenue Service (IRS), Treasury.
Correction to temporary regulations.
This document contains a correction to temporary regulations that were published in the Federal Register on Thursday, January 29, 2002 (67 FR 4173) relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.
This correction is effective January 29, 2002.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Nina E. Chowdhry, (202) 622-3880 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final and temporary regulations that are the subject of this correction is under sections 874 and 882 of the Internal Revenue Code.
Need for Correction
As published, the TD 8981 contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of TD 8981, that was the subject of FR Doc. 02-2044, is corrected as follows:
On page 4175, column 1, § 1.874-1T(b)(3), Example 1., line 28, the language “paragraph § 1.874-1(a) from claiming any” is corrected to read “§ 1.874-1(a) from claiming any”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).
[FR Doc. 02-6476 Filed 3-18-02; 8:45 am]
BILLING CODE 4830-01-P