X97-60221. Distribution of Marketable Securities by a Partnership

[Federal Register Volume 62, Number 35 (Friday, February 21, 1997)]
[Corrections]
[Page 8086]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X97-60221]



[[Page 8086]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8707]
RIN 1545-AT19


Distribution of Marketable Securities by a Partnership

Correction

    In rule document 97-32854, beginning on page 67936, in the issue of 
Thursday, December 26, 1996, make the following correction:


Sec. 1.731-2  [Corrected]

    On page 67937, in the second column, in example 4, the table should 
read as follows:

------------------------------------------------------------------------
                                                                   Gain 
                                                Value    Basis    (Loss)
------------------------------------------------------------------------
Security X...................................    1,000      500      500
Security Y...................................    1,000      800      200
Security Z ..................................    1,000    1,100    (100)
------------------------------------------------------------------------

BILLING CODE 1505-01-D