Part IV. Items of General Interest

payers may submit electronic comments directly to the IRS Internet site at www.irs.gov/regs .

SUPPLEMENTARY INFORMATION:

On June 6, 2002, a notice of proposed rulemaking (REG–103829–99) was published in the Federal Register (67 FR 38913) relating to the definition of highway vehicle requesting submissions of comments and requests for a public hearing on September 4, 2002. The deadline for submitting comments and requests for a public hearing is extended to December 4, 2002.

Cynthia E. Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

(Filed by the Office of the Federal Register on August 15, 2002, 8:45 a.m., and published in the issue of the Federal Register for August 16, 2002, 67 F.R. 53539)

Required Distributions From Retirement Plans; Hearing

Announcement 2002–84

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document contains a notice of public hearing on proposed regulations (REG–108697–02, 2002–19 I.R.B. 918) relating to required minimum distributions for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts.

DATES: The public hearing is being held on Wednesday, October 9, 2002, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Wednesday, September 25, 2002.

Compensatory Stock Options Under Section 482; Correction

Announcement 2002–81

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of public hearing.

SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG– 106359–02, 2002–34 I.R.B. 405) published in the Federal Register on Monday, July 29, 2002 (67 FR 48997) that provides guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.

FOR FURTHER INFORMATION CONTACT: Douglas Giblen, (202) 874–1490 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations that are the subject of these corrections are under section 355(e) of the Internal Revenue Code.

Need for Correction

As published, REG–106359–02, 2002–34 I.R.B. 405, contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the (REG–106359–02, 2002–34 I.R.B. 405), which is the subject of FR Doc. 02–19126 is corrected as follows:

1. On page 49001, column 2, in the preamble under the paragraph heading “Comments and Public Hearing”, first full paragraph, line 2, the language “for October 21, 2002, at 10 a.m., in” is corrected to read “for November 20, 2002, at 10 a.m., in”.

2. On page 49001, column 2, in the preamble under the paragraph heading “Comments and Public Hearing”, second paragraph, third line from the bottom, the

language “September 30, 2002. A period of 10” is corrected to read “October 30, 2002. A period of 10”.

Cynthia Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

(Filed by the Office of the Federal Register on August 14, 2002, 8:45 a.m., and published in the issue of the Federal Register for August 15, 2002, 67 F.R. 53327)

Excise Taxes; Definition of Highway Vehicle

Announcement 2002–82

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Extension of time for comments and requests for a public hearing.

SUMMARY: This document provides notice of an extension of time for submitting comments and requests for a public hearing concerning the notice of proposed rulemaking (REG–103829–99, 2002–27 I.R.B. 59) relating to the definition of a highway vehicle. This document extends the period for the submission of comments and requests for a public hearing to December 4, 2002.

DATES: Written or electronic comments and requests for a public hearing must be received by December 4, 2002.

ADDRESSES: Send submissions to: CC: ITA:RU (REG–103829–99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG– 103829–99), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, tax

September 16, 2002 533 2002–37 I.R.B.

After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.

Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this document.

Cynthia E. Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

(Filed by the Office of the Federal Register on August 29, 2002, 11:51 a.m., and published in the issue of the Federal Register for September 4, 2002, 67 F.R. 56509)

ADDRESSES: The public hearing is being held in room 4718, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building.

Mail outlines to: Regulations Unit CC: ITA:RU, (REG–108697–02), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Hand deliver outlines Monday through Friday between the hours of 8 a.m. and 5 p.m. to: Regulations Unit CC:ITA:RU, (REG– 108697–02), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Submit electronic outlines of oral comments directly to the IRS Internet site at www.irs.gov/regs .

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing contact Sonya M. Cruse (202) 622– 7805 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed regulations (REG– 108697–02) that was published in the Fed- eral Register on Wednesday, April 17, 2002 (67 FR 18834).

Persons who have submitted written comments and wish to present oral comments at the hearing, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by Wednesday, September 25, 2002.

A period of 10 minutes is allotted to each person for presenting oral comments.