# OMB Control numbers
**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 Tuesday, December 30, 2003 (68 FR 75119) requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.
**DATES:**
This correction is effective December 30, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Nancy Rose, (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The temporary regulations (TD 9101) that are the subject of these corrections are under sections 6043(c) and 6045 of the Internal Revenue Code.
**Need for Correction**
As published, the temporary regulations (TD 9101) contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 1 and 602**
**Correction of Publication**
Accordingly, the publication of the temporary regulations (TD 9101), that were the subject of FR Doc. 03-31361, is corrected as follows:
1. On page 75119, column 3, in the heading, the language, is corrected to read “26 CFR Parts 1 and 602”.
**26 CFR Part 1 and 602**
2. On page 75122, column 1, in the preamble, the “List of Subjects” is corrected to read as follows:
**List of Subjects**
Income taxes, Reporting and recordkeeping requirements.
Reporting and recordkeeping requirements.
**26 CFR Part 1 and 602**
**PART 1—[AMENDED]**
3. On page 75122, column 2, in the words of issuance, the language, “Accordingly, 26 CFR part 1 is amended” is corrected to read “Accordingly, 26 CFR parts 1 and 602 are amended”.
**26 CFR Part 1**
§ 1.6045-3T
4. On page 75125, column 3, § 1.6045-3T(e), lines 1 and 2, the language, “(e) Furnishing of forms to actual owners. The Form 1099-B prepared for” is corrected to read “(e) Furnishing of forms to customers. The Form 1099-B prepared for”.
**26 CFR Part 602**
5. On page 75126, column 1, the heading for Part 602 and amendments 4. and 5. are added following § 1.6045-3T to read as follows:
**PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT**
*Par. 4.* The authority citation for part 602 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
*Par. 5.* In § 602.101, paragraph (b) is amended by removing the following entries in the table as follows:
§ 602.101
(b) * * *
| CFR part or section where identified and described | Current OMB control No. |
| --- | --- |
| | |
| * * * * * | |
| 1.6043-4T | 1545-1812 |
| | |
| * * * * * | |
| 1.6045-3T | 1545-1812 |
| | |
| * * * * * | |
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).