Part IV. Items — Internal Revenue Bulletin 2002-42

tion (as if it the language applied” is corrected to read “this section (as if the language applied”.

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

(Filed by the Office of the Federal Register on September 13, 2002, 8:45 a.m., and published in the issue of the Federal Register for September 16, 2002, 67 F.R. 58346)

Excise Taxes; Definition of Highway Vehicle; Hearing

Announcement 2002–95

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–103829–99, 2002–27 I.R.B. 59) relating to the definition of a highway vehicle for purposes of various excise taxes.

DATES: The public hearing is being held on February 27, 2003, at 10 a.m. The IRS must receive written or electronic outlines of the topics to be discussed at the hearing by February 6, 2003.

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: CC:ITA:RU (REG– 103829–99), 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: CC:ITA:RU (REG–103829–99), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC.

Exclusions From Gross Income of Foreign Corporations; Correction

Announcement 2002–94

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Corrections 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– 136311–01, 2002–36 I.R.B. 485 [67 FR 50510]) that was published in the Fed- eral Register on Friday, August 2, 2002, relating to exclusions from gross income of foreign corporations.

FOR FURTHER INFORMATION CONTACT: Patricia Bray (202) 622–3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking and notice of public hearing that is subject to these corrections is under section 883 of the Internal Revenue Code.

Need for Correction

As published the notice of proposed rulemaking and notice of public hearing contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG–208280–86; REG– 136311–01), which was the subject of FR Doc. 02–19127, is corrected as follows:

On page 50510, column 1, line 5 of the heading, the numbers “RIN 1545–AJ57; RIN 1545–BA07” is corrected to read “RIN 1545–AJ57; RIN 1545–BB30”.
On page 50512, column 2, in the preamble under the paragraph heading “ii. Space or slot charters.”, first full paragraph, line 8 from the bottom of the paragraph, the language “is incidental to the

operation ships or” is corrected to read “is incidental to the operation of ships or”.

On page 50515, column 3, in the preamble under the heading “C. Comments Relating to § 1.883–2: Treatment of PubliclyTraded Corporations”, second paragraph, line 2 from the bottom of the paragraph, the language “aggregate 50 percent of more of the” is corrected to read “aggregate 50 percent or more of the”.
On page 50518, column 2, in the preamble under the paragraph heading “3. Cer- tain limitation on benefits article restrictions in income tax conventions applied to share- holders. ”, line 3 from the top of the column, the language “limitation of benefits article of the treaty” is corrected to read “limitation on benefits article of the treaty”.

§ 1.883–1 [Corrected]

On page 50521, column 2, § 1.883– 1(c)(3)(ii), line 6, the language “under § 1.883–2(f), 1.882–3(d) or 1.883–” is corrected to read “under §§ 1.883–2(f), 1.883– 3(d) or 1.883–”.
On page 50525, column 2, § 1.883– 1(h)(2), lines 5, 6 and 7, from the top of the column, the language “each category of income listed in (i) through (viii) of this section paragraph (h)(2)” is corrected to read “each category of income listed in paragraphs (h)(2)(I) through (viii) of this section”.

§ 1.883–2 [Corrected]

On page 50528, column 2, § 1.883– 2(f)(2), line 3, the language “that the stock is listed;” is corrected to read “the stock is listed;”.

§ 1.883–4 [Corrected]

On page 50533, column 1, § 1.883– 4(d)(3)(ii), lines 3 and 4, the language “requirements of paragraphs (d)(3)(ii)(A) and (B) are satisfied. If the widely-held” is corrected to read “requirements of paragraphs (d)(3)(ii)(A) and (B) of this section are satisfied. If the widely-held”.
On page 50534, column 2, § 1.883– 4(d)(4)(iii)(B), line 3, the language “that the stock is listed;” is corrected to read “the stock is listed;”.
On page 50534, column 3, § 1.883– 4(d)(4)(iv)(B), line 3, the language “this sec

October 21, 2002 727 2002–42 I.R.B.

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 September 13, 2002, 8:45 a.m., and published in the issue of the Federal Register for September 16, 2002, 67 F.R. 58346)

Submit electronic outlines of oral comments 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 Treena Garrett, (202) 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed regulations (REG–

103829–99) that was published in the Fed- eral Register on June 6, 2002 (67 FR 38913). The rules of 26 CFR 601.601(a)(3) apply to the hearing. 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 February 6, 2003.

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

2002–42 I.R.B. 728 October 21, 2002