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65 FR (02/25/2000) » C0-1529. Guidance Under Section 356 Relating to the Treatment of Nonqualified Preferred Stock and Other Preferred Stock in Certain Exchanges and Distributions
C0-1529. Guidance Under Section 356 Relating to the Treatment of Nonqualified Preferred Stock and Other Preferred Stock in Certain Exchanges and Distributions
[Federal Register Volume 65, Number 38 (Friday, February 25, 2000)]
[Corrections]
[Page 10153]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C0-1529]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105089-99]
RIN 1545-AX38
Guidance Under Section 356 Relating to the Treatment of
Nonqualified Preferred Stock and Other Preferred Stock in Certain
Exchanges and Distributions
Correction
In proposed rule document 00-1529 beginning on page 4203 in the
issue of January 26, 2000, make the following correction:
Sec. 1.356-7 [Corrected]
On page 4206, in the second column, in Sec. 1.356-7(b)(2), the
paragraph designated as ``(B)'' should be designated as ``(ii)''.
[FR Doc. C0-1529 Filed 2-24-00; 8:45 am]
BILLING CODE 1505-01-D
Document Information
- Published:
- 02/25/2000
- Department:
- Internal Revenue Service
- Entry Type:
- Correction
- Document Number:
- C0-1529
- Pages:
- 10153-10153 (1 pages)
- Docket Numbers:
- REG-105089-99
- RINs:
- 1545-AX38: 351(g) Guidance Project
- RIN Links:
- https://www.federalregister.gov/regulations/1545-AX38/351-g-guidance-project
- PDF File:
-
c0-1529.pdf
- CFR: (1)
- 26 CFR 1.356-7