Rules and Regulations. Correction to advance notice of proposed rulemaking

238 words·~1 min read·/register/2002/03/04/02-5111

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE 6750-01-M DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-125638-01] RIN 1545-BA00 Guidance Regarding Deduction and Capitalization of Expenditures; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to advance notice of proposed rulemaking. SUMMARY: This document contains a correction to the advance notice of proposed rulemaking that was published in the **Federal Register** on Thursday, January 24, 2002 (67 FR 3461) that will clarify the application of section 263(a) of the Internal Revenue Code to expenditures incurred in acquiring, creating, or enhancing certain intangible assets or benefits.

DATES: This correction is effective January 24, 2002. FOR FURTHER INFORMATION CONTACT: Andrew J. Keyso,

(202)927-9397 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The advance notice of proposed rulemaking that is the subject of this correction is under section 263(a) of the Internal Revenue Code. Need for Correction As published, the advance notice of proposed rulemaking (REG-125638-01) contains an error which may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the advance notice of proposed rulemaking (REG-125638-01), which is the subject of FR Doc. 02-1678 is corrected as follows: On page 3464, column 1, line 7, the language *“J.J. Case Company* v. *United States, 32”* is corrected to read *“J.I. Case Company* v. *United States, 32.”* Cynthia Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting). [FR Doc. 02-5111 Filed 3-1-02; 8:45 am]

Connections1 off-index

1 reference not yet in our index

26 CFR 1

Citation graph

cites case law

Rules and Regulations

Correction to advance notice of proposed rulemaking

Cite26 CFR 1

Cites 1Cited by 0 across 0 sources