# OMB Control numbers.
**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 Friday, June 28, 2002 (67 FR 43538) regarding the agent for subsidiaries of an affiliated group that files a consolidated return.
**DATES:**
This correction is effective June 28, 2002.
**FOR FURTHER INFORMATION CONTACT:**
Gerald B. Fleming, (202) 622-7770, or George R. Johnson, (202) 622-7930 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under sections 1502 and 6402(j) 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**
**26 CFR Part 1**
Accordingly, the publication of the final regulations (TD 9002), that were the subject of FR Doc. 02-16399, is corrected as follows:
§ 1.1502-77T
1. On page 43544, column 3, line 8, the language “year (or agent designated under” is corrected to read “year (or substitute agent designated under”.
**26 CFR Part 602**
§ 602.101
2. On page 43545, column 1, the amendatory language for paragraph 12 and § 602.101(b) is corrected to read as follows:
12. Section 602.101(b) is amended by removing the entries“1.1502-77 . . . . . . . . . . . . . . . . . . . 1545-0123” and “1.1502-77T . . . . . . . . . . . . . . . . . . . . . . 1545-1046” and adding new entries for §§ 1.1502-77 and 1.1502-77A in numerical order to the table to read as follows:
§ 602.101
(b) * * *
| CFR part or section where identified and described | Current OMB control No. |
| --- | --- |
| | |
| * * * * * | |
| 1.1502-77 | 1545-1699 |
| 1.1502-77A | 1545-0123 |
| | 1545-1046 |
| | |
| * * * * * | |
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).