[Federal Register Volume 67, Number 39 (Wednesday, February 27, 2002)]
[Proposed Rules]
[Pages 8912-8915]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-4676]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, 46, 301

[REG-107100-00]
RINs 1545-AY26, 1545-BA00, 1545-AY83, 1545-BA38, 1545-AY93, 1545-BA36 
and 1545-AW92, 1545-AY82, 1545-AY87, 1545-BA06, 1545-BA09, 1545-BA26, 
1545-AY94, 1545-BA25


Miscellaneous Federal Tax Matters; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notices of proposed rulemaking.

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SUMMARY: This document corrects the language referring taxpayers to the 
IRS Internet site for several notices of proposed rulemaking published 
in the Federal Register. The proposed regulations that need correction 
are identified in the table set out in this correction notice.

FOR FURTHER INFORMATION CONTACT: Donna Poindexter, Associate Chief 
Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION:

Background

    On various dates from November 2001 through February 2002, several 
notices of proposed rulemaking were published in the Federal Register 
that contained inaccurate language referring taxpayers to the IRS Home 
Page and the IRS Internet site address. This document corrects this 
language.

Need for Correction

    For the documents listed in the table, the inaccurate language and 
IRS Internet site address published in the notices of proposed 
rulemaking is misleading and in need of correction.

Correction of Publications

    Accordingly, for each entry listed in the table, remove the 
language from the ADDRESSES caption in the preamble as set out in the 
``Remove'' column and add the language in the ``Add'' column in its 
place.

[[Page 8913]]



----------------------------------------------------------------------------------------------------------------
                                          Date
    Project No.          Subject       Published        Citation             Remove                  Add
----------------------------------------------------------------------------------------------------------------
    REG-107100-00   Disallowance of      01-29-02  67 FR 4217         Alternatively,        Alternatively,
                     Deductions and                                    taxpayers may         taxpayers may
                     Credits for                                       submit comments       submit electronic
                     Failure to File                                   electronically via    comments directly
                     Timely Return.                                    the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option on      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.ustreas.gov/tax_regs/regslist.html.
    REG-125638-01   Guidance             01-24-02  67 FR 3461         Alternatively,        Alternatively,
                     Regarding                                         taxpayers may send    taxpayers may
                     Deduction and                                     submissions           submit electronic
                     Capitalization                                    electronically via    comments directly
                     of Expenditures.                                  the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option on      regs.
                                                                       the IRS Home Page,
                                                                       or directly to the
                                                                       IRS Internet site
                                                                       at http://www.irs.ustreas.gov/tax_regs/regslist.html.
    REG-115054-01   Treatment of         01-22-02  67 FR 2841         Alternatively,        Alternatively,
                     Community                                         taxpayers may         taxpayers may
                     Income for                                        submit comments       submit electronic
                     Certain                                           electronically via    comments directly
                     Individuals Not                                   the Internet by       to the IRS Internet
                     Filing Joint                                      selecting the ``Tax   site at www.irs.gov/
                     Returns.                                          Regs'' option on      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.ustreas.gov/tax_regs/regslist.html.
    REG-159079-01   Taxpayer             01-17-02  67 FR 2387         Alternatively,        Alternatively,
                     Identification                                    taxpayers may         taxpayers may
                     Number Rule                                       submit comments       submit electronic
                     Where Taxpayer                                    electronically via    comments directly
                     Claims Treaty                                     the Internet by       to the IRS Internet
                     Rate and is                                       selecting the ``Tax   site at www.irs.gov/
                     Entitled to an                                    Regs'' option of      regs.
                     Immediate                                         the IRS Home Page
                     Payment.                                          or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/regslist.html.
    REG-125450-01   Liability for        01-07-02  67 FR 707          Alternatively,        Alternatively,
                     Insurance                                         taxpayers may         taxpayers may
                     Premium Excise                                    submit comments       submit electronic
                     Tax.                                              electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option on      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/regslist.html.
    REG-142299-01   Certain Transfer     01-02-02  67 FR 48           Submissions may be    Submissions may be
    REG-209135-88    of Property to                                    hand delivered        hand delivered
                     Regulated                                         Monday through        Monday through
                     Investment                                        Friday between the    Friday between the
                     Companies and                                     hours of 8 a.m. and   hours of 8 a.m. and
                     Real Estate                                       5 p.m. to CC:ITA:RU   5 p.m. to CC:ITA:RU
                     Investment                                        [REG-142299-01],      [REG-142299-01],
                     Trusts.                                           Courier's Desk,       Courier's Desk,
                                                                       Internal Revenue      Internal Revenue
                                                                       Service, 1111         Service, 1111
                                                                       Constitution Avenue   Constitution Avenue
                                                                       NW., Washington, DC   NW., Washington,
                                                                       or sent to the IRS    DC. Alternatively,
                                                                       Internet site at:     taxpayers may
                                                                       http://www.irs.gov/   submit electronic
                                                                       tax_regs/             comments directly
                                                                       regslist.html.        to the IRS
                                                                                             www.irs.gov/regs.

[[Page 8914]]

 
    REG-112991-01   Credit or            12-26-01  66 FR 66362        Alternatively,        Alternatively,
                     Increasing                                        taxpayers may         taxpayers may
                     Research                                          submit comment        submit electronic
                     Activities.                                       electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option of      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/reglist.html.
    REG-119436-01   New Markets Tax      12-26-01  66 FR 66376        Alternatively,        Alternatively,
                     Credit.                                           taxpayers may send    taxpayers may
                                                                       submissions           submit electronic
                                                                       electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option on      regs.
                                                                       the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/regslist.html.
    REG-126485-01   Statutory            11-15-01  66 FR 57400        Alternatively,        Alternatively,
                     Mergers and                                       taxpayers may         taxpayers may
                     Consolidations.                                   submit comments       submit electronic
                                                                       electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the Tax     site at www.irs.gov/
                                                                       Reg option on the     regs.
                                                                       IRS Home Page, or
                                                                       by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/reglist.html.
    REG-137519-01   Consolidated         11-14-01  66 FR 57021        Alternatively,        Alternatively,
                     Returns;                                          taxpayers may         taxpayers may
                     Applicability                                     submit comments       submit electronic
                     of Other                                          electronically via    comments directly
                     Provisions of                                     the Internet by       to the IRS Internet
                     Law; Non-                                         selecting the ``Tax   site at www.irs.gov/
                     Applicability                                     Regs'' option of      regs.
                     of Section                                        the IRS Home Page,
                     357(c).                                           or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/reglist.html.
    REG-142686-01   Application of       01-28-02  67 FR 3846         Alternatively,        Alternatively,
                     the Federal                                       taxpayers may         taxpayers may
                     Insurance                                         submit comments       submit electronic
                     Contributions                                     electronically via    comments directly
                     Act, Federal                                      the Internet by       to the IRS Internet
                     Unemployment                                      selecting the ``Tax   site at www.irs.gov/
                     Tax Act, and                                      Regs'' option of      regs.
                     Collection of                                     the IRS Home Page,
                     Income Tax at                                     or by submitting
                     Source to                                         comments directly
                     Statutory Stock                                   to the IRS Internet
                     Options.                                          site at http://www.irs.gov/tax_regs/reglist.html.
    REG-125626-01   Unit Livestock       02-04-02  67 FR 5074         Alternatively,        Alternatively,
                     Price Method.                                     taxpayers may         taxpayers may
                                                                       submit comments       submit electronic
                                                                       electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option of      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/regslist.html.
    REG-120135-01   Definition of        02-01-02  67 FR 4938         Alternatively,        Alternatively,
                     Agent for                                         taxpayers may         taxpayers may
                     Certain                                           submit comments       submit electronic
                     Purposes.                                         electronically via    comments directly
                                                                       the Internet by       to the IRS Internet
                                                                       selecting the ``Tax   site at www.irs.gov/
                                                                       Regs'' option of      regs.
                                                                       the IRS Home Page,
                                                                       or by submitting
                                                                       comments directly
                                                                       to the IRS Internet
                                                                       site at http://www.irs.gov/tax_regs/regslist.html.
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[[Page 8915]]

Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-4676 Filed 2-22-02; 2:59 pm]
BILLING CODE 4830-01-P