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