Amelia DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9100] RIN 1545-BC62 Guidance Necessary to Facilitate Business Electronic Filing Correction

In rule document 03-31238 beginning on page 70701 in the issue of Friday, December 19, 2003, make the following corrections:

1. On page 70703, in the first column, under the heading “ 5. Form 1120: U.S. Corporation Income Tax Return ”, in the first paragraph, in the 20th line from the bottom, “(g)(2)(iv)(B)(3)(iii)” should read “(g)(2)(iv)(B)( 3 )( iii )”.

2. On the same page, in the same column, under the same heading, in the same paragraph, in the 13th line from the bottom, “(iv)(B)(3)(iii)” should read “(iv)(B)( 3 )( iii )”.

§ 1.1503-2 [Corrected]

3. On page 70707, in the second column, in § 1.1503-2, in paragraph (g)(2)(iv)(B)( 3 ), “(3)” should read “( 3 )”.

4. On the same page, in the same column, in the same section, in paragraph (g)(2)(iv)(B)( 3 )( iii ), in the first line, “(iii)” should read “( iii )”.

[FR Doc. C3-31238 Filed 2-2-04; 8:45 am] BILLING CODE 1505-01-D