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Proposed Rule

Loss Limitation Rules; 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 proposed rulemaking.

SUMMARY:

This document contains a correction to REG-123305-02, which was published in the Federal Register on Friday, May 31, 2002 (67 FR 38040), relating to loss limitation rules.

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FOR FURTHER INFORMATION CONTACT:

Guy R. Traynor, Regulations Unit, Associate Chief Counsel, (Income Tax & Accounting), (202) 622-7180 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking that is the subject of this correction is under sections 337 and 1502 of the Internal Revenue Code.

Need for Correction

As published, REG-123305-02 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG-123305-02), which is the subject of FR Doc. 02-13575, is corrected as follows:

1. On page 38040, column 1, line four of the heading, the regulation number “[REG-102305-02]” is corrected to read “[REG-123305-02]”.

2. On page 38040, column 2, in the preamble under the caption ADDRESSES:, line 2, the language “CC:ITA:RU (REG-102740-02), room” is corrected to read “CC:ITA:RU (REG-123305-02), room”.

3. On page 38040, column 2, in the preamble under the caption ADDRESSES:, lines 7 and 8, the language “between the hours of 8 a.m. and 6 p.m. to CC:ITA:RU (REG-102740-02),” is corrected to read “between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-123305-02),”.

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Cynthia E. Grigsby,

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

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[FR Doc. 02-17333 Filed 7-9-02; 8:45 am]

BILLING CODE 4830-01-P