Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, December 24, 2002 (67 FR 78358), relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence.
This correction is effective December 24, 2002.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Sara Paige Shepherd, (202) 622-4960 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of these corrections are under section 121 of the Internal Revenue Code.
Need for Correction
As published, these final regulations contain errors that may prove to be misleading and are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of final regulations (TD 9030), that were the subject of FR Doc. 02-32281, is corrected as follows:End Amendment Part
1. On page 78366, column 3, § 1.121-4(e), the language “(4) Example. The Start Printed Page 6351provisions of this” is corrected to read “(3) Example. The provisions of this”.End Amendment Part Start Signature
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 03-3091 Filed 2-6-03; 8:45 am]
BILLING CODE 4830-01-P