Internal Revenue Service (IRS), Treasury.
Correction to temporary regulations.
This document contains corrections to temporary regulations that were published in the
This correction is effective September 4, 2003.
Terrance McWhorter (202) 622–4970 (not a toll free number).
The temporary regulations that are the subject of these corrections are under section 448 of the Internal Revenue Code.
As published, this temporary regulation (TD 9090) contain errors that may prove to be misleading and are in need of clarification.
Accordingly, the publication of temporary regulations (TD 9090), which were the subject of FR Doc. 03–22458, is corrected as follows:
1. On page 52504, column 1, § 1.448–2T(f)(c)
2. On page 52504, column 1, § 1.448–2T(f)(c),