Proposed Rules. Notice of proposed rulemaking by cross-reference to temporary regulations

275 words·~1 min read·/register/2002/01/11/02-660

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BILLING CODE 4710-15-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 and 602 [REG-105344-01] RIN 1545-AY77 Disclosure of Returns and Return Information by Other Agencies; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document contains corrections to proposed regulations (REG-105344-01) which were published in the **Federal Register** on Thursday, December 13, 2001 (66 FR 64386).

These regulations relate to the disclosure of returns and return information by other agencies. DATES: These corrections are effective December 13, 2001. FOR FURTHER INFORMATION CONTACT: Julie C. Schwartz,

(202)622-4570 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The proposed rulemaking by cross-reference to temporary regulations that are the subject of this correction is under section 6103 of the Internal Revenue Code. Need for Correction As published, proposed rulemaking by cross-reference to temporary regulations (REG-105344-01) contain errors which may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of notice of proposed rulemaking by cross-reference to temporary regulations (REG-105344-01), which are the subject of FR Doc. 01-30620, is corrected as follows: 1. On page 64386, column 2, in the preamble, under the paragraph heading “Paperwork Reduction Act,” paragraph 3, line 4, the language “Internal revenue Service, including” is corrected to read “Internal Revenue Service, including”. 2. On page 64386, column 3, in the preamble, under the paragraph heading “Paperwork Reduction Act,” line 11, the language “recordkeepers are federal agencies and” is corrected to read “recordkeepers are Federal agencies and”. LaNita VanDyke, Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting). [FR Doc. 02-660 Filed 1-10-02; 8:45 am]

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Proposed Rules

Notice of proposed rulemaking by cross-reference to temporary regulations

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