IRS: Excise Taxes on Excess Benefit Transactions - Correction
Federal Register, March 2, 2002, Page 13013
Internal Revenue Service
Correction to temporary regulations.
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.
This correction is effective January 10, 2001.
Phyllis D. Haney (202) 622-4290