[Federal Register Volume 67, Number 244 (Thursday, December 19, 2002)]
[Rules and Regulations]
[Page 77678]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-31988]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9002]
RIN 1545-AX56


Agent for Consolidated Group; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Friday, June 28, 2002 (67 FR 
43538) regarding the agent for subsidiaries of an affiliated group that 
files a consolidated return.

DATES: This correction is effective June 28, 2002.

FOR FURTHER INFORMATION CONTACT: Gerald B. Fleming, (202) 622-7770, 
orGeorge R. Johnson, (202) 622-7930 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 1502 and 6402(j) of the Internal Revenue Code.

Need for Correction

    As published, the final regulations contain errors that may prove 
to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9002), 
that were the subject of FR Doc. 02-16399, is corrected as follows:


Sec.  1.1502-77T  [Corrected]

    1. On page 43544, column 3, line 8, the language ``year (or agent 
designated under'' is corrected to read ``year (or substitute agent 
designated under''.


Sec.  602.101  [Corrected]

    2. On page 43545, column 1, the amendatory language for paragraph 
12 and Sec.  602.101(b) is corrected to read as follows:
    12. Section 602.101(b) is amended by removing the entries``1.1502-
77 . . . . . . . . . . . . . . . . . . . 1545-0123'' and ``1.1502-77T . 
. . . . . . . . . . . . . . . . . . . . . 1545-1046'' and adding new 
entries for Sec. Sec.  1.1502-77 and 1.1502-77A in numerical order to 
the table to read as follows:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

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                                                           Current OMB
   CFR part or section where identified and described      control No.
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                                * * * * *
1.1502-77..............................................        1545-1699
1.1502-77A.............................................        1545-0123
                                                               1545-1046
 
                                * * * * *
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Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-31988 Filed 12-18-02; 8:45 am]
BILLING CODE 4830-01-P