94-2135. Bad Debt Reserves of Banks; Correction  

  • [Federal Register Volume 59, Number 21 (Tuesday, February 1, 1994)]
    [Unknown Section]
    [Page 0]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 94-2135]
    
    
    [[Page Unknown]]
    
    [Federal Register: February 1, 1994]
    
    
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    DEPARTMENT OF THE TREASURY
    
    Internal Revenue Service
    
    26 CFR Part 1
    
    [TD 8513]
    RIN 1545-AJ31
    
     
    
    Bad Debt Reserves of Banks; 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 
    8513) that were published in the Federal Register on Wednesday, 
    December 29, 1993 (58 FR 68753). The final regulations relate to bad 
    debt reserves of large banks.
    
    EFFECTIVE DATE: January 1, 1987.
    
    FOR FURTHER INFORMATION CONTACT: Craig Wojay, (202) 622-3920 (not a 
    toll-free number).
    
    SUPPLEMENTARY INFORMATION: 
    
    Background
    
        The final regulations that are the subject of this correction are 
    under section 585(c) of the Internal Revenue Code.
    
    Need for Correction
    
        As published, TD 8513 is in need of clarification.
    
    Correction of Publication
    
        Accordingly, the publication of final regulations (TD 8513), which 
    was the subject of FR Doc. 93-31577, is clarified as follows:
    
    
    Sec. 1.585-8  [Corrected]
    
        On page 68764, column 3, in the last sentence of Sec. 1.585-8(e), 
    the following is added immediately after the words ``must file'': 
    ``(before expiration of each applicable period of limitations under 
    section 6501) this amended return and''.
    Jacquelyn B. Burgess,
    Alternate Federal Register Liaison Officer, Assistant Chief Counsel 
    (Corporate).
    [FR Doc. 94-2135 Filed 1-31-94; 8:45 am]
    BILLING CODE 4830-01-M
    
    
    

Document Information

Published:
02/01/1994
Department:
Internal Revenue Service
Entry Type:
Uncategorized Document
Action:
Correction to final regulations.
Document Number:
94-2135
Dates:
January 1, 1987.
Pages:
0-0 (1 pages)
Docket Numbers:
Federal Register: February 1, 1994, TD 8513
RINs:
1545-AJ31
CFR: (1)
26 CFR 1.585-8