Proposed Rules. Correction to proposed rulemaking

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to proposed rulemaking
Citation: FR Doc. 02-17333 · REG-123305-02 · 26 CFR 1

Summary

This document contains a correction to REG-123305-02, which was published in the Federal Register on Friday, May 31, 2002 (67 FR 38040), relating to loss limitation rules.

Supplementary Information

Background The notice of proposed rulemaking that is the subject of this correction is under sections 337 and 1502 of the Internal Revenue Code. Need for Correction As published, REG-123305-02 contains errors which may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG-123305-02), which is the subject of FR Doc. 02-13575, is corrected as follows: 1. On page 38040, column 1, line four of the heading, the regulation number “[REG-102305-02]” is corrected to read “[REG-123305-02]”. 2. On page 38040, column 2, in the preamble under the caption