Transfers To Provide for Satisfaction of Contested Liabilities; Correction
This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations relating to the transfer of indebtedness or stock of a taxpaye...
Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY:
This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is contesting.
FOR FURTHER INFORMATION CONTACT:
Norma Rotunno (202) 622-7900 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The proposed rulemaking by cross-reference to temporary regulations that are the subject of this correction are under section 461(f) of the Internal Revenue Code.
Need for Correction
As published, the proposed rulemaking by cross-reference to temporary regulations (REG-136890-02), contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed rulemaking by cross-reference to temporary regulations (REG-136890-02), which is the subject of FR. Doc. 03-29043, is corrected as follows:
1. On page 65646, column 1, in the preamble, under the subject heading “Comments and Public Hearing”, paragraph 3, line 8, the language “March 2, 2003. A period of 10 minutes” is corrected to read “March 2, 2004. A period of 10 minutes”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
Use this for formal legal and research references to the published document.
68 FR 70482
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Transfers To Provide for Satisfaction of Contested Liabilities; Correction,” thefederalregister.org (December 18, 2003), https://thefederalregister.org/documents/03-31163/transfers-to-provide-for-satisfaction-of-contested-liabilities-correction.