95-28801. Definition of an S Corporation; Correction

[Federal Register Volume 60, Number 227 (Monday, November 27, 1995)]
[Rules and Regulations]
[Page 58234]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-28801]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8600]
RIN 1545-AE86


Definition of an S Corporation; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8600] which were published in the Federal Register for Friday, July 21, 
1995 (60 FR 37578). The final regulations relate to the definition of 
an S corporation.

EFFECTIVE DATE: July 21, 1995.

FOR FURTHER INFORMATION CONTACT: Laura Howell, [phone] (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 1361 of the Internal Revenue Code.

Need for Correction

    As published, TD 8600 contains a typographical error that is in 
need of correction.

Correction of Publication

    Accordingly, the publication of the final regulations which is the 
subject of FR Doc. 95-17914, is corrected as follows:


Sec. 1.1361-1  [Corrected]

    On page 37587, column 1, Sec. 1.1361-1 (which was corrected at 60 
FR 49976, Sept. 27, 1995), paragraph (k)(1), paragraph (ii) of Example 
1., in the last sentence of the paragraph, the date ``July 27, 1997'' 
is corrected to read ``July 28, 1997''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-28801 Filed 11-24-95; 8:45 am]
BILLING CODE 4830-01-P