Loss Limitation Rules; Correction

---
identifier: "/us/fr/02-17333"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Loss Limitation Rules; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "02-17333"
section_name: "Loss Limitation Rules; Correction"
positive_law: false
currency: "2002-07-10"
last_updated: "2002-07-10"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-17333"
document_type: "proposed_rule"
publication_date: "2002-07-10"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "67 FR 45683"
fr_volume: 67
docket_ids:
  - "REG-123305-02"
fr_action: "Correction to proposed rulemaking."
---


#  Loss Limitation Rules; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to proposed rulemaking.

**SUMMARY:**

This document contains a correction to REG-123305-02, which was published in the *Federal Register* on Friday, May 31, 2002 (67 FR 38040), relating to loss limitation rules.

**FOR FURTHER INFORMATION CONTACT:**

Guy R. Traynor, Regulations Unit, Associate Chief Counsel, (Income Tax & Accounting), (202) 622-7180 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking that is the subject of this correction is under sections 337 and 1502 of the Internal Revenue Code.

**Need for Correction**

As published, REG-123305-02 contains errors which may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of the notice of proposed rulemaking (REG-123305-02), which is the subject of FR Doc. 02-13575, is corrected as follows:

1. On page 38040, column 1, line four of the heading, the regulation number “[REG-102305-02]” is corrected to read “[REG-123305-02]”.

2. On page 38040, column 2, in the preamble under the caption *ADDRESSES:* , line 2, the language “CC:ITA:RU (REG-102740-02), room” is corrected to read “CC:ITA:RU (REG-123305-02), room”.

3. On page 38040, column 2, in the preamble under the caption *ADDRESSES:* , lines 7 and 8, the language “between the hours of 8 a.m. and 6 p.m. to CC:ITA:RU (REG-102740-02),” is corrected to read “between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-123305-02),”.

Cynthia E. Grigsby,