C1-19353. Guidance Under Sec. 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition

[Federal Register Volume 67, Number 37 (Monday, February 25, 2002)]
[Corrections]
[Page 8579]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-19353]


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DEPARTMENT OF TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8960]
RIN 1545-BA01


Guidance Under Sec. 355(e); Recognition of Gain on Certain 
Distributions of Stock or Securities in Connection With an Acquisition

Correction

    In rule document 01-19353 beginning on page 40590 in the issue of 
Friday, August 3, 2001, make the following correction:


Sec. 1.355-7T  [Corrected]

    On page 40596, in the third column, the third paragraph should read
    ``(n) Effective date. This section applies to distributions 
occurring after August 3, 2001.''

[FR Doc. C1-19353 Filed 2-22-02; 8:45 am]
BILLING CODE 1505-01-D