Agent for Consolidated Group; Correction (IRS final rule

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2002-12-19/pdf/02-31988.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

77678 Federal Register / Vol. 67, No. 244 / Thursday, December 19, 2002 / Rules and Regulations

information collections approved for contract funding or performances were allowed to expire, unused.

National Environment Policy Act

The Department has determined that this rule does not constitute a major Federal action significantly affecting the quality of human environment and that no detailed statement is required under the National Environmental Policy Act of 1969.

Consultation and Coordination with Indian Tribal Governments

This rule does not have tribal implications under Executive Order 13175, Consultation and Coordination with Indian Tribal Governments, because it would not have a substantial direct effect on one or more Indian tribes, on the relationship between the Federal Government and Indian tribes, or on the distribution of power and responsibilities between the Federal Government and Indian tribes.

List of Subjects in 25 CFR Part 21

Indians, Indian-welfare contracts. For the reasons stated in the preamble and under the authority of 25 U.S.C. 9, amend 25 CFR chapter I by removing part 21.

Dated: October 25, 2002. Neal A. McCaleb, Assistant Secretary—Indian Affairs.

[FR Doc. 02–31984 Filed 12–18–02; 8:45 am]

BILLING CODE 4310–4J–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9002]

RIN 1545–AX56

Agent for Consolidated Group; Correction

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.

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

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 [Corrected]

On page 43544, column 3, line 8, the language ‘‘year (or agent designated under’’ is corrected to read ‘‘year (or substitute agent designated under’’.

§ 602.101 [Corrected]

On page 43545, column 1, the amendatory language for paragraph 12 and § 602.101(b) is corrected to read as follows:
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 OMB Control numbers.

- - - (b) * -
- - - - 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).

[FR Doc. 02–31988 Filed 12–18–02; 8:45 am]

BILLING CODE 4830–01–P

CFR part or section where

identified and described

Current OMB

control No.

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301, and 602

[TD 9029]

RIN 1545–BA43

Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the information reporting requirements for qualified tuition and related expenses under section 6050S of the Internal Revenue Code, including rules prescribing when the required information returns must be filed on magnetic media. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997 and the amendments made by the Internal Revenue Service Restructuring and Reform Act of 1998 and Public Law 107–131. These regulations provide guidance to eligible educational institutions that enroll any individual for any academic period. These regulations also provide guidance to insurers that make reimbursements or refunds of qualified tuition and related expenses.

DATES: Effective Date: These regulations are effective December 19, 2002.

Applicability Dates: For dates of applicability, see § 1.6050S–1(f) and § 301.6011–2(g)(3).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Tonya Christianson, (202) 622–4910; and concerning the magnetic media filing specifications, waivers for filing on magnetic media, and extensions of time, contact the IRS, Martinsburg Computing Center, (304) 263–8700 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545– 1678. Responses to this collection of information are mandatory.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control

DATES: This correction is effective June 28, 2002.

FOR FURTHER INFORMATION CONTACT: Gerald B. Fleming, (202) 622–7770, orGeorge R. Johnson, (202) 622–7930 (not a toll-free number).

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