Skip to Content

Rule

Information Reporting Relating to Taxable Stock Transactions; 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 temporary regulations.

SUMMARY:

This document contains corrections to temporary regulations that were published in the Federal Register on Tuesday, December 30, 2003 (68 FR 75119) requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.

DATES:

This correction is effective December 30, 2003.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Nancy Rose, (202) 622-4910 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations (TD 9101) that are the subject of these corrections are under sections 6043(c) and 6045 of the Internal Revenue Code.

Need for Correction

As published, the temporary regulations (TD 9101) contain errors that may prove to be misleading and are in need of clarification.

Start Printed Page 7351

Correction of Publication

Start Amendment Part

Accordingly, the publication of the temporary regulations (TD 9101), that were the subject of FR Doc.

End Amendment Part Start Amendment Part

1. On page 75119, column 3, in the heading, the language, is corrected to read “

End Amendment Part Start Amendment Part

2. On page 75122, column 1, in the preamble, the “List of Subjects” is corrected to read as follows:

End Amendment Part Start List of Subjects

List of Subjects

End List of Subjects Start Part

PART 1—[AMENDED]

End Part Start Amendment Part

3. On page 75122, column 2, in the words of issuance, the language, “Accordingly,

End Amendment Part
[Corrected]
Start Amendment Part

4. On page 75125, column 3, § 1.6045-3T(e), lines 1 and 2, the language, “(e) Furnishing of forms to actual owners. The Form 1099-B prepared for” is corrected to read “(e) Furnishing of forms to customers. The Form 1099-B prepared for”.

End Amendment Part Start Amendment Part

5. On page 75126, column 1, the heading for Part 602 and amendments 4. and 5. are added following § 1.6045-3T to read as follows:

End Amendment Part Start Part

PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority Start Amendment Part

End Amendment Part
OMB Control numbers
* * * * *

(b) * * *

CFR part or section where identified and describedCurrent OMB control No.
* * * * *
1.6043-4T1545-1812
* * * * *
1.6045-3T1545-1812
* * * * *
Start Signature

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

End Signature End Supplemental Information

[FR Doc. 04-3262 Filed 2-13-04; 8:45 am]

BILLING CODE 4830-01-P