[Federal Register Volume 68, Number 63 (Wednesday, April 2, 2003)]
[Rules and Regulations]
[Page 15940]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-7732]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9034]
RIN 1545-AW65


Education Tax Credit; 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 Thursday, December 26, 2002 
(67 FR 78687), relating to the education tax credit.

DATES: This correction is effective December 26, 2002.

FOR FURTHER INFORMATION CONTACT: Marilyn E. Brookens (202) 622-4920 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 25A 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 9034), 
that were the subject of FR Doc. 02-32453, is corrected as follows:


Sec.  1.25A-3  [Corrected]

0
1. On Page 78694, Column 2, Sec.  1.25A-3(d)(2), Example 4., line 1, 
the language ``Prior to 1998, Student was not'' is corrected to read 
``Prior to 1998, Student C was not''.


Sec.  1.25A-5  [Corrected]

0
2. On page 78696, Column 2, Sec.  1.25A-5(c)(4), Example 1., line 2, 
the language ``A, who lives on X's campus, $3,000 for'' is corrected to 
read ``A, who lives on University X's campus, $3,000 for''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure & 
Administration).
[FR Doc. 03-7732 Filed 4-1-03; 8:45 am]
BILLING CODE 4830-01-M