[Federal Register Volume 67, Number 159 (Friday, August 16, 2002)] [Corrections] [Page 53644] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C2-18452] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-124256-02] RIN 1545-BA82 Earnings Calculation for Returned or Recharacterized IRA Contributions Correction In proposed rule document 02-18452 beginning on page 48067 in the issue of Tuesday, July 23, 2002, make the following correction: Sec. 1.408 A-5 [Corrected] On page 48070, in Sec. 1.408A-5, A-2(c)(6), in the second column, in Example 1, in the second paragraph, in the fifth line, ``($225,000/ $240,000)'' should read ``($225,000-$240,000)''. [FR Doc. C2-18452 Filed 8-15-02; 8:45 am] BILLING CODE 1505-01-D