[Federal Register Volume 65, Number 207 (Wednesday, October 25, 2000)]
[Proposed Rules]
[Page 63824]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-27311]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-117162-99]
RIN 1545-AY23


Tax Treatment of Cafeteria Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to proposed regulations 
that were published in the Federal Register on Thursday, March 23, 2000 
(65 FR 15587) relating to tax treatment of cafeteria plans.

FOR FURTHER INFORMATION CONTACT: Christine L. Keller, (202) 622-6080 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
correction is under section 125 of the Internal Revenue Code.

Need for Correction

    As published, the proposed regulations contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the proposed regulations (REG-
117162-99), that were the subject of FR Doc. 00-5818, is corrected as 
follows:
    On page 15587, column 2, the regulation heading in the middle of 
the column, line 5, the ``RIN 1545-AX59'' is corrected to read ``RIN 
1545-AY23''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and 
Strategic Planning).
[FR Doc. 00-27311 Filed 10-24-00; 8:45 am]
BILLING CODE 4830-01-P