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Proposed Rule

Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; 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.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to notice of proposed rulemaking.

SUMMARY:

This document contains corrections to proposed regulations (REG-140206-06) that were published in the Federal Register on Wednesday, October 17, 2007 (72 FR 58781) regarding a withholding agent's obligation to withhold and report tax under Chapter 3 of the Internal Revenue Code when there is a distribution in redemption of stock of a corporation that is actively traded on an established financial market.

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FOR FURTHER INFORMATION CONTACT:

Kathryn Holman at (202) 622-3840 (not a”.

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SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG-140206-06) that is the subject of this correction is under section 1441 of the Internal Revenue Code.

Need for Correction

As published, this notice of proposed rulemaking (REG-140206-06) contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking (REG-140206-06) that was the subject of FR Doc. E7-20504 is corrected as follows:

On page 58781, column 3, in the preamble, under the caption “FOR FURTHER INFORMATION CONTACT:”, line 2, the language “Kathryn Holman, (202) 622-3440 (not a” is corrected to read “Kathryn Holman, (202) 622-3840 (not a)”.

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Cynthia Grigsby,

Senior Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E7-21904 Filed 11-7-07; 8:45 am]

BILLING CODE 4830-01-P