Part IV. Items of General Interest

tion of an output facility that is used for both a government use and a private business use.

FOR FURTHER INFORMATION CONTACT: Rose M. Weber at (202) 622–3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The advance notice of proposed rulemaking that is the subject of this correction is under sections 103 and 141 of the Internal Revenue Code.

Need for Correction

As published, the advance notice of proposed rulemaking 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 (REG–142599– 02), that was the subject of FR Doc. 02– 24138, is corrected as follows: On page 59767, column 2, in the preamble under the paragraph heading “Background”, fifth paragraph, line 4, the language “690 (1986), 1986–3 (Vol. 4) C.B. 686 (the” is corrected to read “690 (1986), 1986–3 (Vol. 4) C.B. 690 (the”.

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

(Filed by the Office of the Federal Register on November 26, 2002, 8:45 a.m., and published in the issue of the Federal Register for November 27, 2002, 67 F.R. 70891)

Disclosure of Relative Values of Optional Forms of Benefit; Correction

Announcement 2002–113

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 (REG–124667–02, 2002–44 I.R.B. 791) and notice of public hearing that was published in the Federal Register on Monday, October 7, 2002 (67 FR 62417) that would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.

FOR FURTHER INFORMATION CONTACT: Sara P. Shepherd at (202) 622–4910 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG–124667–02, 2002–44 I.R.B. 791) and notice of public hearing that is the subject of these corrections is under section 417 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–124667–02), that was the subject of FR Doc. 00–25338, is corrected as follows:

1. On page 62421, column 2, in the preamble under the caption “Comments and Public Hearing”, second full paragraph, line 2, the language “for January 14, 2002, at 10 a.m. in room” is corrected to read “for January 14, 2003, at 10 a.m. in room”.

2. On page 62421, column 2, in the preamble under the caption “Comments and Public Hearing”, third full paragraph, line 8, the language “January 2, 2002. A period of 10 minutes” is corrected to read “January 2, 2003. A period of 10 minutes”.

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

(Filed by the Office of the Federal Register on November 26, 2002, 8:45 a.m., and published in the issue of the Federal Register for November 27, 2002, 67 F.R. 70891)

Guidance Regarding Mixed Use Output Facilities; Correction

Announcement 2002–114

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to an advance notice of proposed rulemaking.

SUMMARY: This document contains a correction to an advance notice of proposed rulemaking (published as Announcement 2002–91, 2002–40 I.R.B. 685) that was published in the Federal Register on Monday, September 23, 2002 (65 FR 59767) relating to the issuance of taxexempt bonds for the government use por

2002–51 I.R.B. 983 December 23, 2002