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IRS: Excise Taxes on Excess Benefit Transactions - Correction

Federal Register, March 2, 2002, Page 13013

Agency

Internal Revenue Service

Action

Correction to temporary regulations.

Summary

This document contains corrections to temporary regulations that were published in the Federal Register on January 10, 2001 (66 FR 2144). This document relates to the excise taxes on excess benefit transactions under section 4958 of the Internal Revenue Code.

Dates

This correction is effective January 10, 2001.

Further Information

Phyllis D. Haney (202) 622-4290

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