[Federal Register: December 19, 2002 (Volume 67, Number 244)]
[Rules and Regulations]
[Page 77678]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr19de02-8]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 9002]
RIN 1545-AX56
Agent for Consolidated Group; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
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SUMMARY: This document contains corrections to final regulations that
were published in the Federal Register on Friday, June 28, 2002 (67 FR
43538) regarding the agent for subsidiaries of an affiliated group that
files a consolidated return.
DATES: This correction is effective June 28, 2002.
FOR FURTHER INFORMATION CONTACT: Gerald B. Fleming, (202) 622-7770,
orGeorge R. Johnson, (202) 622-7930 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections are
under sections 1502 and 6402(j) of the Internal Revenue Code.
Need for Correction
As published, the final regulations contain errors that may prove
to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 9002),
that were the subject of FR Doc. 02-16399, is corrected as follows:
Sec. 1.1502-77T [Corrected]
1. On page 43544, column 3, line 8, the language ``year (or agent
designated under'' is corrected to read ``year (or substitute agent
designated under''.
Sec. 602.101 [Corrected]
2. On page 43545, column 1, the amendatory language for paragraph
12 and Sec. 602.101(b) is corrected to read as follows:
12. Section 602.101(b) is amended by removing the entries``1.1502-
77 . . . . . . . . . . . . . . . . . . . 1545-0123'' and ``1.1502-77T .
. . . . . . . . . . . . . . . . . . . . . 1545-1046'' and adding new
entries for Sec. Sec. 1.1502-77 and 1.1502-77A in numerical order to
the table to read as follows:
Sec. 602.101 OMB Control numbers.
* * * * *
(b) * * *
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Current OMB
CFR part or section where identified and described control No.
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* * * * *
1.1502-77.............................................. 1545-1699
1.1502-77A............................................. 1545-0123
1545-1046
* * * * *
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Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and
Accounting).
[FR Doc. 02-31988 Filed 12-18-02; 8:45 am]
BILLING CODE 4830-01-P