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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-AY23
REG ID: [REG-117162-99]
NOTICE: PROPOSED RULES
ACTION: Income taxes:
DOCUMENT ACTION: Correction to notice of proposed rulemaking.
SUBJECT CATEGORY: Tax Treatment of Cafeteria Plans; Correction
DOCUMENT SUMMARY: This document contains a correction to proposed regulations that were published in the Federal Register on Thursday, March 23, 2000 (65 FR 15587) relating to tax treatment of cafeteria plans.
SUMMARY: Cafeteria plans; tax treatment; Correction,
SUPPLEMENTAL INFORMATION
BackgroundThe notice of proposed rulemaking that is the subject of this correction is under section 125 of the Internal Revenue Code. Need for Correction
As published, the proposed regulations contain an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed regulations (REG 11716299), that were the subject of FR Doc. 005818, is corrected as follows:
On page 15587, column 2, the regulation heading in the middle of
the column, line 5, the ``RIN 1545AX59'' is corrected to read ``RIN 1545AY23''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).
[FR Doc. 0027311 Filed 102400; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Christine L. Keller, (202) 622-6080 (not a tollfree number).
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