# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
**SUMMARY:**
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-116664-01), which was published in the *Federal Register* on Friday, December 19, 2003 (68 FR 70747), relating to the elimination of regulatory impediments to the electronic filing of certain business income tax returns and other forms.
**FOR FURTHER INFORMATION CONTACT:**
Nathan Rosen at (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking by cross-reference to temporary regulations that is the subject of these corrections is under section 170A of the Internal Revenue Code.
**Need for Correction**
As published, REG-116664-01 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 by cross-reference to temporary regulations (REG-11664-01), which is the subject of FR Doc. 03-31239, is corrected as follows:
**PART 1—INCOME TAXES**
§ 1.1377-1
1. On page 70749, column 1, instructional paragraph Par. 9., line 2, the language “by revising paragraphs (b)(2)(iii),” is corrected to read “by revising paragraphs”.
§ 1.1502-21
2. On page 70749, column 1, paragraph (b)(2)(iii), the language “[The text of the proposed amendments to § 1.1502-21(b)(2)(iii) is the same as the text of § 1.1502-21T(b)(2)(iii) published elsewhere in this issue of the *Federal Register* ].” Is corrected to read “(b) * * *“.
3. On page 70749, column 1, the five asterisks following paragraph (b)(2)(iii) are removed.
**PART 301—PROCEDURE AND ADMINISTRATION**
4. On page 70749, column 3, instructional paragraph Par. 13., line 2, the language “301 continues to read as follows:” is corrected to read “301 continues to read in part as follows:”.
Cynthia E. Grigsby,
Acting Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).