[Federal Register Volume 67, Number 115 (Friday, June 14, 2002)]
[Proposed Rules]
[Pages 40896-40897]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-15107]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-107100-00]
RIN 1545-AY26


Disallowance of Deductions and Credits for Failure To File Timely 
Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction of a cancellation of notice of public hearing on 
proposed regulations.

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SUMMARY: This document contains corrections to a cancellation notice of

[[Page 40897]]

public hearing on proposed rulemaking which was published in the 
Federal Register on Wednesday, May 29, 2002 (67 FR 37369), relating to 
the disallowance of deduction and credits for nonresident alien 
individuals and foreign corporations that fail to file a timely U.S. 
income tax return.

FOR FURTHER INFORMATION CONTACT: Nina E. Chowdhry, (202) 622-3880 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:   

Background

    The notice of cancellation of public hearing on proposed rulemaking 
that is subject to this correction is under sections 874 and 882 of the 
Internal Revenue Code.

Need for Correction

    As published, the notice of cancellation of public hearing on 
proposed rulemaking contained errors which may prove misleading and are 
in need of correction.

Correction of Publication

    Accordingly, the publication of the cancellation of notice of 
public hearing on proposed rulemaking which is the subject of FR Doc. 
02-13397, is corrected as follows:
    1. On page 37369, in the preamble, following the caption ACTION:, 
the language ``Cancellation of notice of proposed rulemaking by cross-
reference to temporary regulations and notice of public hearing.'' is 
corrected to read ``Cancellation of notice of public hearing on 
proposed rulemaking.''.
    2. On page 37369, in the preamble, following the caption SUMMARY:, 
the language ``This document provides notice of cancellation of 
proposed regulations and notice of public hearing relating to the 
disallowance of deductions and credits for nonresident alien 
individuals and foreign corporations that fail to file a timely U.S. 
income tax return.'' is corrected to read ``This document provides 
notice of cancellation of a public hearing on proposed regulations 
relating to the disallowance of deductions and credits for nonresident 
alien individuals and foreign corporations that fail to file a timely 
U.S. income tax return.''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax & 
Accounting).
[FR Doc. 02-15107 Filed 6-13-02; 8:45 am]
BILLING CODE 4830-01-P