# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations (TD 9046) which were published in the *Federal Register* on Tuesday, March 4, 2003 (68 FR 10161), relating to tax shelter regulations.
**DATES:**
This correction is effective March 4, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Tara P. Volungis or Charlotte Chyr at (202) 622-3070 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are subject to these corrections are under sections 6011(a), 6111(d) and 6112 of the Internal Revenue Code.
**Need for correction**
As published, final regulations (TD 9046) contains errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 602**
**Correction of Publication**
Accordingly, the publication of final regulations (TD 9046), which was the subject of FR Doc. 03-4958, is corrected as follows:
§ 602.101
1. On page 10178, column 2, in the first table under § 602.101(b), the entry for 301.6112-1T in the table is corrected by removing the OMB number “1545-1686” and adding new OMB numbers to read as follows:
(b) * * *
| CFR part or section where identifed and described | Current OMB control No. |
| --- | --- |
| | |
| * * * * * | |
| 301.6112-1T | 1545-0865 |
| | 1545-1686 |
| | |
| * * * * * | |
**26 CFR Part 602**
2. On page 10178, column 2, in the second table under § 602.101(b), the entry for 301.6112-1 in the table is corrected by removing the OMB number “1545-1686” and adding new OMB numbers to read as follows:
(b) * * *
| CFR part or section where identified and described | Current OMB control No. |
| --- | --- |
| | |
| * * * * * | |
| 301.6112-1 | 1545-0865 |
| | 1545-1686 |
| | |
| * * * * * | |
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Procedure & Administration).