[Federal Register Volume 69, Number 31 (Tuesday, February 17, 2004)]
[Rules and Regulations]
[Pages 7350-7351]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-3262]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9101]
RIN 1545-BC79


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 Tuesday, December 30, 
2003 (68 FR 75119) 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 December 30, 2003.

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

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations (TD 9101) that are the subject of these 
corrections are under sections 6043(c) and 6045 of the Internal Revenue 
Code.

Need for Correction

    As published, the temporary regulations (TD 9101) contain errors 
that may prove to be misleading and are in need of clarification.

[[Page 7351]]

Correction of Publication

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Accordingly, the publication of the temporary regulations (TD 9101), 
that were the subject of FR Doc. 03-31361, is corrected as follows:
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1. On page 75119, column 3, in the heading, the language, is corrected 
to read ``26 CFR Parts 1 and 602''.

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2. On page 75122, column 1, in the preamble, the ``List of Subjects'' 
is corrected to read as follows:

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

PART 1--[AMENDED]

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3. On page 75122, column 2, in the words of issuance, the language, 
``Accordingly, 26 CFR part 1 is amended'' is corrected to read 
``Accordingly, 26 CFR parts 1 and 602 are amended''.


Sec. 1.6045-3T  [Corrected]

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4. On page 75125, column 3, Sec. 1.6045-3T(e), lines 1 and 2, the 
language, ``(e) Furnishing of forms to actual owners. The Form 1099-B 
prepared for'' is corrected to read ``(e) Furnishing of forms to 
customers. The Form 1099-B prepared for''.

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5. On page 75126, column 1, the heading for Part 602 and amendments 4. 
and 5. are added following Sec. 1.6045-3T to read as follows:

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

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Par. 4. The authority citation for part 602 continues to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *

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Par. 5. In Sec. 602.101, paragraph (b) is amended by removing the 
following entries in the table as follows:


Sec. 602.101  OMB Control numbers

* * * * *
    (b) * * *

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                                                             Current OMB
     CFR part or section where identified and described      control No.
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                                * * * * *
1.6043-4T..................................................    1545-1812
 
                                * * * * *
1.6045-3T..................................................    1545-1812
 
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Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 04-3262 Filed 2-13-04; 8:45 am]
BILLING CODE 4830-01-P