# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on Monday, September 23, 2002 (67 FR 59756) relating to the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities.
**DATES:**
This correction is effective November 22, 2002.
**FOR FURTHER INFORMATION CONTACT:**
Rose M. Weber (202) 622-3880 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections is under section 141 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of final regulations (TD 9016), that were the subject of FR Doc. 02-24137, is corrected as follows:
1. On page 59758, column 2, in the preamble under the paragraph heading “Explanation of Provisions”, first line, the language “through 821(c) (or by a state authority” is corrected to read “through 825r (or by a state authority”.
§ 1.141-7
2. On page 59761, column 2, § 1.141-7(g)(1)(ii)(B), line 5, the language “Act (16 U.S.C. 791a through 821c) (or by” is corrected to read “Act (16 U.S.C. 791a through 825r) (or by”.
3. On page 59761, column 3, § 1.141-7(g)(3), fifth line from the top of the column, the language “U.S.C. 791a through 821(c) (does not” is corrected to read “U.S.C. 791a through 825r) (or by a state regulatory authority under comparable provisions of state law) does not”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).