Internal Revenue Service (IRS), Treasury.
Correction to temporary regulations.
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.
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
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 PublicationStart 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
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 ACTEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(b) * * *
|CFR part or section where identified and described||Current OMB control No.|
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Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 04-3262 Filed 2-13-04; 8:45 am]
BILLING CODE 4830-01-P