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Proposed Rule

National Principal Contracts; Contingent Nonperiodic Payments; Correction

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Internal Revenue Service (IRS), Treasury.


Correction to hearing cancellation for public hearing.


This document contains a correction to a hearing cancellation notice published in the Federal Register on May 14, 2004 (69 FR 26782) that relates to the inclusion into income or deduction of a contingent nonperiodic payment provided for under a notional principal contract (NPC).

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Kate Sleeth, (202) 622-3920 (not a toll free number).

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The hearing cancellation notice that is the subject of this correction is under section 446 of the Internal Revenue Code.

Need for Correction

As published, the hearing cancellation notice (REG-166012-02), contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the hearing cancellation notice (REG-166012-02), which was the subject of FR Doc. 04-11016, is corrected as follows:

On page 26782, column 3, in the heading, the subject line “National Principal Contracts; Contingent Nonperiodic Payments; Hearing Cancellation” is corrected to read “National Principal Contracts; Contingent Nonperiodic Payments; Hearing Cancellation”.

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Cynthia Grigsby,

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

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[FR Doc. 04-13953 Filed 6-18-04; 8:45 am]