[Federal Register Volume 69, Number 30 (Friday, February 13, 2004)]
[Proposed Rules]
[Pages 7183-7184]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-3263]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-143321-02; REG-156232-03]
RIN 1545-BB60; RIN 1545-BC80


Information Reporting Relating to Taxable Stock Transactions; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to withdrawal of previous proposed rules; notice of 
proposed rulemaking by cross-reference to temporary regulations and 
notice of public hearing.

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SUMMARY: This document contains corrections to a withdrawal of previous 
proposed rules; notice of proposed rulemaking by cross-reference to 
temporary regulations and notice of public hearing that was published 
in the Federal Register on Tuesday, December 30, 2003 (68 FR 75182), 
relating to information reporting by a corporation if control of the 
corporation has a recapitalization or other substantial change in 
capital structure.

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

SUPPLEMENTARY INFORMATION:

Background

    The withdrawal of previous proposed rules; notice of proposed 
rulemaking by cross-reference to temporary regulations and notice of 
public hearing (REG-143321-02; REG-156232-03) that is the subject of 
this correction is under sections 6043(c) and 6045 of the Internal 
Revenue Code.

Need for Correction

    As published, the withdrawal of previous proposed rules; notice of 
proposed rulemaking by cross-reference to temporary regulations and 
notice of public hearing (REG-143321-02; REG-156232-03) contains an 
error that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the withdrawal of previous proposed 
rules; notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing (REG-143321-02; REG-156232-
03), that was the subject of FR Doc. 03-31362, is corrected as follows:
    1. On page 75184, column 1, in the preamble under the paragraph 
heading ``Comments and Public Hearing'', line 10, the language ``to 
understand. All comments will be'' is corrected to read ``to 
understand. Comments are particularly requested with respect to the 
ability of brokers to obtain the information necessary for reporting

[[Page 7184]]

under the proposed rules. All comments will be''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 04-3263 Filed 2-12-04; 8:45 am]
BILLING CODE 4830-01-P