Internal Revenue Service (IRS), Treasury.
Correction to temporary regulations.
This document contains corrections to temporary regulations that were published in the Federal Register on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations providing guidance regarding the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services.
This correction is effective September 4, 2003.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Terrance McWhorter (202) 622-4970 (not a toll free number).End Further Info End Preamble Start Supplemental Information
These temporary regulations that are the subject of these corrections are under section 448 of the Internal Revenue Code.
Need for Correction
As published, this temporary regulation (TD 9090) contain errors that may prove to be misleading and are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of temporary regulations (TD 9090), which were the subject of FR Doc. 03-22458, is corrected as follows:End Amendment Part
1. On page 52502, column 3, § 1.448-2T(e)(6)(iv), second to last line of the paragraph, the language “self-test), as applicable, of this section” is corrected to read “self test, as applicable,''.End Amendment Part Start Amendment Part
2. On page 52503, column 1, § 1.448-2T (e)(6)(vii), in the paragraph heading, the language “Recapture— (1) In general.” is corrected to read “Recapture.”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. 03-27864 Filed 11-4-03; 8:45 am]
BILLING CODE 4830-01-P