Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Correction

---
identifier: "/us/fr/02-2417"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "02-2417"
section_name: "Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Correction"
positive_law: false
currency: "2002-02-04"
last_updated: "2002-02-04"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-2417"
document_type: "proposed_rule"
publication_date: "2002-02-04"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 31"
rin: "1545-BA26"
fr_citation: "67 FR 5076"
fr_volume: 67
docket_ids:
  - "REG-142686-01"
comments_close_date: "2002-04-23"
fr_action: "Proposed rules; extension of time to submit written comments; correction."
---


#  Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Proposed rules; extension of time to submit written comments; correction.

**SUMMARY:**

This document corrects the *DATES * section of the document published on January 28, 2002 (67 FR 3846), which changed the date of the public hearing on the proposed regulations that relate to incentive stock options and options granted under employee stock purchase plans and extended the time to submit outlines of oral comments. This document corrects the *DATES* section to indicate that we are also extending the time to submit written comments and for the hearing. The *DATES* section is corrected to read as set forth below.

**DATES:**

The public hearing will be held May 14, 2002, beginning at 10 a.m. Written comments and outlines of oral comments must be received by April 23, 2002.

**ADDRESSES:**

The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:ITA:RU (REG-142686-01), Room 5226, Internal Revenue Service POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-142686-01), Courier's Desk, Internal Revenue, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at *http://www.irs.ustreas.gov/tax_regs/regslist.html. *

**FOR FURTHER INFORMATION CONTACT:**

Concerning the proposed regulations, Stephen Tackney of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), (202) 622-6040; concerning submissions of comments, the hearing, and/or to be place on the building access list to attend the hearing, Treena Garrett of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not toll-free numbers).

**SUPPLEMENTARY INFORMATION:**

**Background**

A notice of proposed rulemaking and notice of public hearing that appeared in the *Federal Register* on November 14, 2001, (66 FR 57023), announced that a public hearing on the proposed regulations relating to incentive stock options and options granted under employee stock purchase plans would be held on March 7, 2002, in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Subsequently, the date of the public hearing has changed to May 14, 2002, at 10 a.m. in the IRS Auditorium. Written comments and outlines of oral comments must be received April 23, 2002.

Guy Traynor,

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