[Federal Register Volume 68, Number 63 (Wednesday, April 2, 2003)]
[Rules and Regulations]
[Pages 15942-15943]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-7733]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 602

[TD 9046]
RIN 1545-AX81; 1545-BB49; 1545-BB50; 1545-BB48; 1545-BB53; 1545-BB51; 
1545-BB52; 1545-AW26; 1545-AX79


Tax Shelter Regulations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
9046) which were published in the Federal Register on Tuesday, March 4, 
2003 (68 FR 10161), relating to tax shelter regulations.

DATES: This correction is effective March 4, 2003.

FOR FURTHER INFORMATION CONTACT: Tara P. Volungis or Charlotte Chyr at 
(202) 622-3070 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are subject to these corrections are 
under sections 6011(a), 6111(d) and 6112 of the Internal Revenue Code.

[[Page 15943]]

Need for correction

    As published, final regulations (TD 9046) contains errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

0
Accordingly, the publication of final regulations (TD 9046), which was 
the subject of FR Doc. 03-4958, is corrected as follows:


Sec.  602.101  [Corrected]

0
1. On page 10178, column 2, in the first table under Sec.  602.101(b), 
the entry for 301.6112-1T in the table is corrected by removing the OMB 
number ``1545-1686'' and adding new OMB numbers to read as follows:
* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identifed and described       control No.
------------------------------------------------------------------------
 
                                * * * * *
301.6112-1T................................................    1545-0865
                                                               1545-1686
 
                                * * * * *
------------------------------------------------------------------------


0
2. On page 10178, column 2, in the second table under Sec.  602.101(b), 
the entry for 301.6112-1 in the table is corrected by removing the OMB 
number ``1545-1686'' and adding new OMB numbers to read as follows:
* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
 
                                * * * * *
301.6112-1.................................................    1545-0865
                                                               1545-1686
 
                                * * * * *
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Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure & 
Administration).
[FR Doc. 03-7733 Filed 4-01-03; 8:45 am]
BILLING CODE 4830-01-M