# Miscellaneous Federal Tax Matters; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notices of proposed rulemaking.
**SUMMARY:**
This document corrects the language referring taxpayers to the IRS Internet site for several notices of proposed rulemaking published in the *Federal Register* . The proposed regulations that need correction are identified in the table set out in this correction notice.
**FOR FURTHER INFORMATION CONTACT:**
Donna Poindexter, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
On various dates from November 2001 through February 2002, several notices of proposed rulemaking were published in the *Federal Register* that contained inaccurate language referring taxpayers to the IRS Home Page and the IRS Internet site address. This document corrects this language.
**Need for Correction**
For the documents listed in the table, the inaccurate language and IRS Internet site address published in the notices of proposed rulemaking is misleading and in need of correction.
**Correction of Publications**
Accordingly, for each entry listed in the table, remove the language from the *ADDRESSES* caption in the preamble as set out in the “Remove” column and add the language in the “Add” column in its place.
| Project No. | Subject | Date | Citation | Remove | Add |
| --- | --- | --- | --- | --- | --- |
| REG-107100-00 | Disallowance of Deductions and Credits for Failure to File Timely Return | 01-29-02 | 67 FR 4217 | 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 | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at |
| REG-125638-01 | Guidance Regarding Deduction and Capitalization of Expenditures | 01-24-02 | 67 FR 3461 | Alternatively, taxpayers may send submissions electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-115054-01 | Treatment of Community Income for Certain Individuals Not Filing Joint Returns | 01-22-02 | 67 FR 2841 | 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 | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-159079-01 | Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and is Entitled to an Immediate Payment | 01-17-02 | 67 FR 2387 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-125450-01 | Liability for Insurance Premium Excise Tax | 01-07-02 | 67 FR 707 | 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 | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-142299-01 | Certain Transfer of Property to Regulated Investment Companies and Real Estate Investment Trusts | 01-02-02 | 67 FR 48 | Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU [REG-142299-01], Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC or sent to the IRS Internet site at: | Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU [REG-142299-01], Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS
. |
| REG-112991-01 | Credit or Increasing Research Activities | 12-26-01 | 66 FR 66362 | Alternatively, taxpayers may submit comment electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-119436-01 | New Markets Tax Credit | 12-26-01 | 66 FR 66376 | Alternatively, taxpayers may send submissions electronically via the Internet by selecting the “Tax Regs” option on the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-126485-01 | Statutory Mergers and Consolidations | 11-15-01 | 66 FR 57400 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the Tax Reg option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-137519-01 | Consolidated Returns; Applicability of Other Provisions of Law; Non-Applicability of Section 357(c) | 11-14-01 | 66 FR 57021 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-142686-01 | Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options | 01-28-02 | 67 FR 3846 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-125626-01 | Unit Livestock Price Method | 02-04-02 | 67 FR 5074 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
| REG-120135-01 | Definition of Agent for Certain Purposes | 02-01-02 | 67 FR 4938 | Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page, or by submitting comments directly to the IRS Internet site at | Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at
. |
Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).