[Federal Register Volume 69, Number 56 (Tuesday, March 23, 2004)]
[Rules and Regulations]
[Page 13473]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-6467]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9088]
RIN 1545-BA57


Compensatory Stock Options Under Section 482; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to TD 9088, which was 
published in the Federal Register on August 26, 2003 (68 FR 51171) that 
provide guidance regarding the application of the rules of section 482 
governing qualified cost sharing arrangements.

EFFECTIVE DATE: This correction is effective August 26, 2003.

FOR FURTHER INFORMATION CONTACT: Douglas Giblen (202) 435-5265 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 482 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9088) contain an error 
which may prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of final regulations (TD 9088), which are 
the subject of FR Doc. 03-21355, is corrected as follows:


Sec.  1.482-7  [Corrected]

0
On page 51179, column 1, Sec.  1.482-7 (d)(2)(iii)(C), line 9 from the 
bottom of the paragraph, the language ``paragraph (d)(2)(iii)(B)(2) of 
this section,'' is corrected to read ``paragraph (d)(2)(iii)(B)(4) of 
this section,''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-6467 Filed 3-22-04; 8:45 am]
BILLING CODE 4830-01-P