Disallowance of Deductions and Credits for Failure To File Timely Return; Correction

---
identifier: "/us/fr/02-15107"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Disallowance of Deductions and Credits for Failure To File Timely Return; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "02-15107"
section_name: "Disallowance of Deductions and Credits for Failure To File Timely Return; Correction"
positive_law: false
currency: "2002-06-14"
last_updated: "2002-06-14"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-15107"
document_type: "proposed_rule"
publication_date: "2002-06-14"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AY26"
fr_citation: "67 FR 40896"
fr_volume: 67
docket_ids:
  - "REG-107100-00"
fr_action: "Correction of a cancellation of notice of public hearing on proposed regulations."
---


#  Disallowance of Deductions and Credits for Failure To File Timely Return; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction of a cancellation of notice of public hearing on proposed regulations.

**SUMMARY:**

This document contains corrections to a cancellation notice of  public hearing on proposed rulemaking which was published in the *Federal Register* on Wednesday, May 29, 2002 (67 FR 37369), relating to the disallowance of deduction and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.

**FOR FURTHER INFORMATION CONTACT:**

Nina E. Chowdhry, (202) 622-3880 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of cancellation of public hearing on proposed rulemaking that is subject to this correction is under sections 874 and 882 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of cancellation of public hearing on proposed rulemaking contained errors which may prove misleading and are in need of correction.

**Correction of Publication**

Accordingly, the publication of the cancellation of notice of public hearing on proposed rulemaking which is the subject of FR Doc. 02-13397, is corrected as follows:

1. On page 37369, in the preamble, following the caption *ACTION:* , the language “Cancellation of notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.” is corrected to read “Cancellation of notice of public hearing on proposed rulemaking.”.

2. On page 37369, in the preamble, following the caption *SUMMARY:* , the language “This document provides notice of cancellation of proposed regulations and notice of public hearing relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.” is corrected to read “This document provides notice of cancellation of a public hearing on proposed regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.”.

Cynthia E. Grigsby,

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