[Federal Register Volume 67, Number 8 (Friday, January 11, 2002)]
[Rules and Regulations]
[Page 1416]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-661]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 8969]
RIN 1545-AW37


Payment by Credit Card and Debit Card; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations and removal of temporary regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
8969) which were published in the Federal Register on Friday, December 
14, 2001 (66 FR 64740). These regulations relate to the payment by 
credit card and debit card.

DATES: These corrections are effective December 14, 2001.

FOR FURTHER INFORMATION CONTACT: Brinton Warren, (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations and removal of temporary regulations that are 
the subject of this correction is under sections 6103 through 6311 of 
the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 8969) contain errors which may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of final regulations and removal of 
temporary regulations (TD 8969), which are the subject of FR Doc. 01-
30934, is corrected as follows:


Sec. 301.6311-2  [Corrected]

    1. On page 64743, column 3, Sec. 301.6311-2(d)(2)(i)(D), line 4, 
the language ``Action (15 U.S.C. 1666), section 908 of'' is corrected 
to read ``Act (15 U.S.C. 1666), section 908 of''.
    2. On page 64743, column 3, Sec. 301.6311-2(d)(2)(i)(D), line 6, 
the language ``U.S.C. 1693f; or similar provisions of'' is corrected to 
read ``U.S.C. 1693f), or similar provisions of''.

LaNita VanDyke,
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-661 Filed 1-10-02; 8:45 am]
BILLING CODE 4830-01-P