[Federal Register Volume 67, Number 159 (Friday, August 16, 2002)]
[Corrections]
[Page 53644]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C2-18452]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-124256-02]
RIN 1545-BA82


Earnings Calculation for Returned or Recharacterized IRA 
Contributions

Correction

    In proposed rule document 02-18452 beginning on page 48067 in the 
issue of Tuesday, July 23, 2002, make the following correction:


Sec. 1.408  A-5 [Corrected]

    On page 48070, in Sec. 1.408A-5, A-2(c)(6), in the second column, 
in Example 1, in the second paragraph, in the fifth line, ``($225,000/
$240,000)'' should read ``($225,000-$240,000)''.

[FR Doc. C2-18452 Filed 8-15-02; 8:45 am]
BILLING CODE 1505-01-D