Federal Register: August 16, 2002 (Volume 67, Number 159)

DOCID: FR Doc C2-18452

DEPARTMENT OF THE TREASURY

Internal Revenue Service

CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BA82

REG ID: [REG-124256-02]

NOTICE: PROPOSED RULES

ACTION: Income taxes:

SUBJECT CATEGORY:

Earnings Calculation for Returned or Recharacterized IRA Contributions

DOCUMENT SUMMARY:

Correction

In proposed rule document 0218452 beginning on page 48067 in the issue of Tuesday, July 23, 2002, make the following correction: Sec. 1.408 A5 [Corrected]

On page 48070, in Sec. 1.408A5, A2(c)(6), in the second column, in Example 1, in the second paragraph, in the fifth line, ``($225,000/ $240,000)'' should read ``($225,000$240,000)''.
[FR Doc. C218452 Filed 81502; 8:45 am] BILLING CODE 150501D

SUMMARY:

Returned or recharacterized IRA contributions; earnings calculation; Correction,

DOCUMENT BODY 2:

Correction

In proposed rule document 0218452 beginning on page 48067 in the issue of Tuesday, July 23, 2002, make the following correction: Sec. 1.408 A5 [Corrected]

On page 48070, in Sec. 1.408A5, A2(c)(6), in the second column, in Example 1, in the second paragraph, in the fifth line, ``($225,000/ $240,000)'' should read ``($225,000$240,000)''.
[FR Doc. C218452 Filed 81502; 8:45 am] BILLING CODE 150501D