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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BA57

TD ID: [TD 9088]

NOTICE: RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to final regulations.

SUBJECT CATEGORY: Compensatory Stock Options Under Section 482; Correction

EFFECTIVE DATES: This correction is effective August 26, 2003.

DOCUMENT SUMMARY: This document contains a correction to TD 9088, which was published in the Federal Register on August 26, 2003 (68 FR 51171) that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.

SUMMARY: Qualified cost sharing arrangements; compensatory stock options; correction,

SUPPLEMENTAL INFORMATION

The final regulations that are the subject of this correction are under section 482 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9088) contain an error which may prove to be misleading and is in need of clarification. Correction of Publication
Accordingly, the publication of final regulations (TD 9088), which are the subject of FR Doc. 0321355, is corrected as follows:
Sec. 1.4827 [Corrected]
On page 51179, column 1, Sec. 1.4827 (d)(2)(iii)(C), line 9 from the bottom of the paragraph, the language ``paragraph (d)(2)(iii)(B)(2) of this section,'' is corrected to read ``paragraph (d)(2)(iii)(B)(4) of this section,''.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 046467 Filed 32204; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Douglas Giblen (202) 435-5265 (not a tollfree number).