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Proposed Rule

At-Risk Limitations; Interest Other Than That of a Creditor; 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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Internal Revenue Service (IRS), Treasury.


Correction to notice of proposed rulemaking.


This document contains a correction to a notice of proposed rulemaking relating to the treatment, for purposes of the at-risk limitations, of amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person related to a person (other than the borrower) with such an interest.

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Tara P. Volungis (202) 622-3080 (not a toll-free number).

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The proposed regulations that are the subject of this correction are under section 465 of the Internal Revenue Code.

Need for Correction

As published, the proposed regulations REG-209377-89, contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the proposed regulations REG-209377-89, which is the subject of FR Doc. 03-17090, is corrected as follows:

1. On page 40583, column 3, in the preamble, under the paragraph heading For Further Information Contact paragraph 1, lines 4 and 5, the language “requests for a public hearing, [Insert Name], 202-622-7180 (not toll-free” is corrected to read “requests for a public hearing, Sonya Cruse, 202-622-4693 (not toll-free”.

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Cynthia E. Grigsby,

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

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[FR Doc. 03-20666 Filed 8-12-03; 8:45 am]