-
Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
SUMMARY:
This document contains corrections to a withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing that was published in the Federal Register on Tuesday, December 30, 2003 (68 FR 75182), relating to information reporting by a corporation if control of the corporation has a recapitalization or other substantial change in capital structure.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Nancy L. Rose, (202) 622-4910 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-143321-02; REG-156232-03) that is the subject of this correction is under sections 6043(c) and 6045 of the Internal Revenue Code.
Need for Correction
As published, the withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-143321-02; REG-156232-03) contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-143321-02; REG-156232-03), that was the subject of FR Doc. 03-31362, is corrected as follows:
1. On page 75184, column 1, in the preamble under the paragraph heading “Comments and Public Hearing”, line 10, the language “to understand. All comments will be” is corrected to read “to understand. Comments are particularly requested with respect to the ability of brokers to obtain the information necessary for reporting Start Printed Page 7184under the proposed rules. All comments will be”.
Start SignatureCynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 04-3263 Filed 2-12-04; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Published:
- 02/13/2004
- Department:
- Internal Revenue Service
- Entry Type:
- Proposed Rule
- Action:
- Correction to withdrawal of previous proposed rules; notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
- Document Number:
- 04-3263
- Pages:
- 7183-7184 (2 pages)
- Docket Numbers:
- REG-143321-02, REG-156232-03
- RINs:
- 1545-BB60: Information Reporting Relating to Taxable Stock Transactions, 1545-BC80: Information Reporting Relating to Taxable Stock Transactions
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BB60/information-reporting-relating-to-taxable-stock-transactions, https://www.federalregister.gov/regulations/1545-BC80/information-reporting-relating-to-taxable-stock-transactions-
- PDF File:
- 04-3263.pdf
- CFR: (1)
- 26 CFR 1