Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains a correction to final regulations that were published in the Federal Register on July 17, 2003 (68 FR 42251) relating to a qualified subchapter S trust election for testamentary trust.
This correction is effective July 17, 2003.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Deane M. Burke (202) 622-3070 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of this correction are under section 1361 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9078), contain an error that may prove to be misleading and is in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 9078), which were the subject of FR Doc. 03-18040, is corrected as follows:End Amendment Part Start Amendment Part
On page 42251, column 3, in the preamble under the paragraph heading “Summary of Comments and Explanation of Provisions”, third paragraph, line 6, the language “revocable trust (QRT) for which an” is corrected to read “revocable trust for which an”.End Amendment Part Start Signature
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 03-26802 Filed 10-22-03; 8:45 am]
BILLING CODE 4830-01-P