[Federal Register Volume 69, Number 22 (Tuesday, February 3, 2004)]
[Proposed Rules]
[Pages 5101-5102]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-2077]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-116664-01]
RIN 1545-BC15


Guidance Necessary To Facilitate Business Electronic Filing; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking by cross-reference 
to temporary regulations.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking by cross-reference to

[[Page 5102]]

temporary regulations (REG-116664-01), which was published in the 
Federal Register on Friday, December 19, 2003 (68 FR 70747), relating 
to the elimination of regulatory impediments to the electronic filing 
of certain business income tax returns and other forms.

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

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations that is the subject of these corrections is under section 
170A of the Internal Revenue Code.

Need for Correction

    As published, REG-116664-01 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
by cross-reference to temporary regulations (REG-11664-01), which is 
the subject of FR Doc. 03-31239, is corrected as follows:

PART 1--INCOME TAXES


Sec. 1.1377-1  [Corrected]

    1. On page 70749, column 1, instructional paragraph Par. 9., line 
2, the language ``by revising paragraphs (b)(2)(iii),'' is corrected to 
read ``by revising paragraphs''.


Sec. 1.1502-21  [Corrected]

    2. On page 70749, column 1, paragraph (b)(2)(iii), the language 
``[The text of the proposed amendments to Sec. 1.1502-21(b)(2)(iii) is 
the same as the text of Sec. 1.1502-21T(b)(2)(iii) published elsewhere 
in this issue of the Federal Register].'' Is corrected to read ``(b) * 
* *``.
    3. On page 70749, column 1, the five asterisks following paragraph 
(b)(2)(iii) are removed.

PART 301--PROCEDURE AND ADMINISTRATION

    4. On page 70749, column 3, instructional paragraph Par. 13., line 
2, the language ``301 continues to read as follows:'' is corrected to 
read ``301 continues to read in part as follows:''.

Cynthia E. Grigsby,
Acting Chief, Publications & Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedures & Administration).
[FR Doc. 04-2077 Filed 2-2-04; 8:45 am]
BILLING CODE 4830-01-P