# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to temporary regulations.
**SUMMARY:**
This document contains corrections to temporary regulations that were published in the *Federal Register* on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations providing guidance regarding the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services.
**DATES:**
This correction is effective September 4, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Terrance McWhorter (202) 622-4970 (not a toll free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
These temporary regulations that are the subject of these corrections are under section 448 of the Internal Revenue Code.
**Need for Correction**
As published, this temporary regulation (TD 9090) contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of temporary regulations (TD 9090), which were the subject of FR Doc. 03-22458, is corrected as follows:
§ 1.448-2T
1. On page 52502, column 3, § 1.448-2T(e)(6)(iv), second to last line of the paragraph, the language “self-test), as applicable, of this section” is corrected to read “self test, as applicable,''.
**26 CFR Part 1**
2. On page 52503, column 1, § 1.448-2T (e)(6)(vii), in the paragraph heading, the language *“Recapture—* (1) *In general.”* is corrected to read *“Recapture.”*
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).