[Federal Register Volume 68, Number 25 (Thursday, February 6, 2003)]
[Rules and Regulations]
[Page 6081]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-2802]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9022]
RIN 1545-BB40


Information Reporting Relating to Taxable Stock Transactions; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains corrections to temporary regulations 
that were published in the Federal Register on November 18, 2002 (67 FR 
69468). This document contains temporary regulations under section 
6043(c) requiring information reporting by a corporation if control of 
the corporation is acquired or if the corporation has a 
recapitalization or other substantial change in capital structure.

DATES:  This correction is effective November 18, 2002.

FOR FURTHER INFORMATION CONTACT: Nancy Rose at (202) 622-4910 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this correction 
are under section 6043(c) of the Internal Revenue Code.

Need for Correction

    As published, the temporary regulations (TD 9022) contains errors 
that may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (TD 
9022), which is the subject of FR Doc. 02-29199, is corrected as 
follows:

    1. On page 69469, column 2, in the preamble, under the paragraph 
heading ``Background and Explanation of Provisions'', line 5, the 
language ``regulations published in proposed rules'' is corrected to 
read ``regulations published in the proposed rules''.


Sec.  1.6043-4T  [Corrected]


    2. On page 69470, column 1, Sec.  1.6043-4T, paragraph (a)(5), the 
last line in column one, the language ``shareholders who receive cash, 
stock or'' is corrected to read ``shareholders who receive cash, stock, 
or''.
    3. On page 69472, column 1, Sec.  1.6043-4T, paragraph (h), of 
Example 2, line 1, the language ``Example 2. C, a domestic corporation, 
and'' is corrected to read ``Example 2. C, a domestic corporation 
and''.


Sec.  1.6045-3T  [Corrected]

    4. On page 69473, column 1, Sec.  1.6045-3T, paragraph (d), line 2, 
the language ``receives stock, cash or other property'' is corrected to 
read ``receives stock, cash, or other property''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure and 
Administration).
[FR Doc. 03-2802 Filed 2-5-03; 8:45 am]
BILLING CODE 4830-01-P