Payment by Credit Card and Debit Card; Correction

---
identifier: "/us/fr/02-661"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Payment by Credit Card and Debit Card; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "02-661"
section_name: "Payment by Credit Card and Debit Card; Correction"
positive_law: false
currency: "2002-01-11"
last_updated: "2002-01-11"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-661"
document_type: "rule"
publication_date: "2002-01-11"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
rin: "1545-AW37"
fr_citation: "67 FR 1416"
fr_volume: 67
docket_ids:
  - "TD 8969"
effective_date: "2001-12-14"
fr_action: "Final regulations and removal of temporary regulations."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Final regulations and removal of temporary regulations.

**SUMMARY:**

This document contains corrections to final regulations (TD 8969) which were published in the *Federal Register* on Friday, December 14, 2001 (66 FR 64740). These regulations relate to the payment by credit card and debit card.

**DATES:**

These corrections are effective December 14, 2001.

**FOR FURTHER INFORMATION CONTACT:**

Brinton Warren, (202) 622-4940 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations and removal of temporary regulations that are the subject of this correction is under sections 6103 through 6311 of the Internal Revenue Code.

**Need for Correction**

As published, final regulations (TD 8969) contain errors which may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of final regulations and removal of temporary regulations (TD 8969), which are the subject of FR Doc. 01-30934, is corrected as follows:

§ 301.6311-2

1. On page 64743, column 3, § 301.6311-2(d)(2)(i)(D), line 4, the language “Action (15 U.S.C. 1666), section 908 of” is corrected to read “Act (15 U.S.C. 1666), section 908 of”.

2. On page 64743, column 3, § 301.6311-2(d)(2)(i)(D), line 6, the language “U.S.C. 1693f; or similar provisions of” is corrected to read “U.S.C. 1693f), or similar provisions of”.

LaNita VanDyke,

Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).