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Rule

Education Tax Credit; 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 final regulations.

SUMMARY:

This document contains corrections to final regulations that were published in the Federal Register on Thursday, December 26, 2002 (67 FR 78687), relating to the education tax credit.

DATES:

This correction is effective December 26, 2002.

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FOR FURTHER INFORMATION CONTACT:

Marilyn E. Brookens (202) 622-4920 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 25A of the Internal Revenue Code.

Need for Correction

As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9034), that were the subject of FR Doc. 02-32453, is corrected as follows:

[Corrected]
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1. On Page 78694, Column 2, § 1.25A-3(d)(2),

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[Corrected]
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2. On page 78696, Column 2, § 1.25A-5(c)(4),

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Cynthia E. Grigsby,

Chief, Regulations Unit, Associate Chief Counsel, (Procedure & Administration).

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[FR Doc. 03-7732 Filed 4-1-03; 8:45 am]

BILLING CODE 4830-01-M