Skip to Content

Proposed Rule

Guidance Necessary To Facilitate Business Electronic Filing; 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.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to notice of proposed rulemaking by cross-reference to temporary regulations.

SUMMARY:

This document contains corrections to a notice of proposed rulemaking by cross-reference to Start Printed Page 5102temporary regulations (REG-116664-01), which was published in the Federal Register on Friday, December 19, 2003 (68 FR 70747), relating to the elimination of regulatory impediments to the electronic filing of certain business income tax returns and other forms.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Nathan Rosen at (202) 622-4910 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking by cross-reference to temporary regulations that is the subject of these corrections is under section 170A of the Internal Revenue Code.

Need for Correction

As published, REG-116664-01 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking by cross-reference to temporary regulations (REG-11664-01), which is the subject of FR Doc. 03-31239, is corrected as follows:

Start Part

PART 1—INCOME TAXES

[Corrected]

1. On page 70749, column 1, instructional paragraph Par. 9., line 2, the language “by revising paragraphs (b)(2)(iii),” is corrected to read “by revising paragraphs”.

[Corrected]

2. On page 70749, column 1, paragraph (b)(2)(iii), the language “[The text of the proposed amendments to § 1.1502-21(b)(2)(iii) is the same as the text of § 1.1502-21T(b)(2)(iii) published elsewhere in this issue of the Federal Register].” Is corrected to read “(b) * * *“.

3. On page 70749, column 1, the five asterisks following paragraph (b)(2)(iii) are removed.

End Part Start Part

PART 301—PROCEDURE AND ADMINISTRATION

4. On page 70749, column 3, instructional paragraph Par. 13., line 2, the language “301 continues to read as follows:” is corrected to read “301 continues to read in part as follows:”.

Start Signature

Cynthia E. Grigsby,

Acting Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).

End Signature End Part End Supplemental Information

[FR Doc. 04-2077 Filed 2-2-04; 8:45 am]

BILLING CODE 4830-01-P