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CFR Citation: 26 CFR Part 1

REG ID: [REG-143321-02; REG-156232-03]

RIN ID: RIN 1545-BB60; RIN 1545-BC80

NOTICE: PROPOSED RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to withdrawal of previous proposed rules; notice of proposed rulemaking by crossreference to temporary regulations and notice of public hearing.

SUBJECT CATEGORY: Information Reporting Relating to Taxable Stock Transactions; Correction

DOCUMENT SUMMARY: This document contains corrections to a withdrawal of previous proposed rules; notice of proposed rulemaking by crossreference 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.

SUMMARY: Taxable stock transactions; information reporting requirements; cross-reference; correction,

SUPPLEMENTAL INFORMATION

The withdrawal of previous proposed rules; notice of proposed rulemaking by crossreference to temporary regulations and notice of public hearing (REG14332102; REG15623203) 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 crossreference to temporary regulations and notice of public hearing (REG14332102; REG15623203) 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 crossreference to temporary regulations and notice of public hearing (REG14332102; REG156232 03), that was the subject of FR Doc. 0331362, 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 [[Page 7184]]
under the proposed rules. All comments will be''.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 043263 Filed 21204; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Nancy L. Rose, (202) 622-4910 (not a tollfree number).