[Federal Register Volume 67, Number 158 (Thursday, August 15, 2002)]
[Proposed Rules]
[Page 53327]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-20758]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106359-02]
RIN 1545-BA57


Compensatory Stock Options Under Section 482; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing published in the Federal 
Register on Monday, July 29, 2002 (67 FR 48997) that provides guidance 
regarding the application of the rules of section 482 governing 
qualified cost sharing arrangements.

FOR FURTHER INFORMATION CONTACT: Douglas Giblen, (202) 874-1490 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of these corrections 
are under section 355(e) of the Internal Revenue Code.

Need for Correction

    As published, REG-106359-02 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the (REG-106359-02), which is the 
subject of FR Doc. 02-19126 is corrected as follows:
    1. On page 49001, column 2, in the preamble under the paragraph 
heading ``Comments and Public Hearing'', first full paragraph, line 2, 
the language ``for October 21, 2002, at 10 a.m., in'' is corrected to 
read ``for November 20, 2002, at 10 a.m., in''.
    2. On page 49001, column 2, in the preamble under the paragraph 
heading ``Comments and Public Hearing'', second paragraph, third line 
from the bottom, the language ``September 30, 2002. A period of 10'' is 
corrected to read ``October 30, 2002. A period of 10''.

Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-20758 Filed 8-14-02; 8:45 am]
BILLING CODE 4830-01-P