X97-70221. Treatment of Obligation-Shifting Transactions

[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: X97-70221]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209817-96]
RIN 1545-AU19


Treatment of Obligation-Shifting Transactions

Correction

    In proposed rule document 96-32670, beginning on page 68175, in the 
issue of Friday, December 27, 1996, make the following correction:


Sec. 1.7701 (l)-2  [Corrected]

    On page 68179, in the third column, in footnote 2 to Sec. 1.7701 
(l)-2, the last line should read ``27834, 27844).''.
BILLING CODE 1505-01-D