[Federal Register Volume 67, Number 132 (Wednesday, July 10, 2002)]
[Proposed Rules]
[Page 45683]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-17333]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-123305-02]


Loss Limitation Rules; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to proposed rulemaking.

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SUMMARY: This document contains a correction to REG-123305-02, which 
was published in the Federal Register on Friday, May 31, 2002 (67 FR 
38040), relating to loss limitation rules.

FOR FURTHER INFORMATION CONTACT: Guy R. Traynor, Regulations Unit, 
Associate Chief Counsel, (Income Tax & Accounting), (202) 622-7180 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
correction is under sections 337 and 1502 of the Internal Revenue Code.

Need for Correction

    As published, REG-123305-02 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-123305-02), which is the subject of FR Doc. 02-13575, is corrected 
as follows:
    1. On page 38040, column 1, line four of the heading, the 
regulation number ``[REG-102305-02]'' is corrected to read ``[REG-
123305-02]''.
    2. On page 38040, column 2, in the preamble under the caption 
ADDRESSES:, line 2, the language ``CC:ITA:RU (REG-102740-02), room'' is 
corrected to read ``CC:ITA:RU (REG-123305-02), room''.
    3. On page 38040, column 2, in the preamble under the caption 
ADDRESSES:, lines 7 and 8, the language ``between the hours of 8 a.m. 
and 6 p.m. to CC:ITA:RU (REG-102740-02),'' is corrected to read 
``between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-123305-
02),''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax & 
Accounting).
[FR Doc. 02-17333 Filed 7-9-02; 8:45 am]
BILLING CODE 4830-01-P