Internal Revenue Service (IRS), Treasury.
Correction to notice of proposed rulemaking and notice of public hearing.
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Friday, May 31, 2002 (67 FR 38025), relating to deductions available to taxpayers using the income forecast method of depreciation.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Bernard P. Harvey (202) 622-3110 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The notice of proposed rulemaking (REG-103823-99) that is the subject of this correction is under section 167 of the Internal Revenue Code.
Need for Correction
As published the notice of proposed rulemaking (REG-103823-99), contains an error that my prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-103823-99), which was the subject of FR Doc. 02-13578, is corrected as follows:
On page 38035, column 1, § 1.167(n)-6(c)(2)(ii), line 5, the language “income) in any taxable year prior” is corrected to read “income) in any prior taxable year”.
Acting Chief, Regulations Unit, Associate Chief Counsel, (Income Tax & Accounting).
[FR Doc. 02-19834 Filed 8-5-02; 8:45 am]
BILLING CODE 4830-01-P