03-3092. Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns; Correction  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correction to final regulations.

    SUMMARY:

    This document contains a correction to final regulations that were published in the Federal Register on Thursday, December 19, 2002 (67 FR 77678), relating to the information reporting requirements for qualified tuition and related expenses under section 6050S of the Internal Revenue Code.

    DATES:

    This correction is effective December 19, 2002.

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    FOR FURTHER INFORMATION CONTACT:

    Tonya Christianson (202) 622-4910 (not a toll-free number).

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    SUPPLEMENTARY INFORMATION:

    Background

    The final regulations that are the subject of this correction are under section 6050S of the Internal Revenue Code.

    Need for Correction

    As published, these final regulations contain an error that may prove to be misleading and is in need of clarification.

    Correction of Publication

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    Accordingly, the publication of final regulations (TD 9029), that were the subject of FR Doc. 02-31915, is corrected as follows:

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    [Corrected]

    On page 77684, column 1, § 1.6050S-1(b)(2)(vii), Example 4., line 7 from the bottom of paragraph (i), the language “expenses $6,000 for room and board for the” is corrected to read “expenses and $6,000 for room and board for the”.

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    Cynthia E. Grigsby,

    Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).

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    [FR Doc. 03-3092 Filed 2-6-03; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Effective Date:
12/19/2002
Published:
02/07/2003
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correction to final regulations.
Document Number:
03-3092
Dates:
This correction is effective December 19, 2002.
Pages:
6350-6350 (1 pages)
Docket Numbers:
TD 9029
RINs:
1545-BA43: Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns
RIN Links:
https://www.federalregister.gov/regulations/1545-BA43/information-reporting-for-qualified-tuition-and-related-expenses-magnetic-media-filing-requirements-
PDF File:
03-3092.pdf