95-3104. Self-Employment Tax Treatment of Members of Certain Limited Liability Companies; Correction

[Federal Register Volume 60, Number 26 (Wednesday, February 8, 1995)]
[Proposed Rules]
[Page 7488]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-3104]



-----------------------------------------------------------------------


DEPARTMENT OF THE TREASURY
26 CFR Part 1

[EE-45-94]
RIN 1545-AS94


Self-Employment Tax Treatment of Members of Certain Limited 
Liability Companies; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to the notice of proposed 
rulemaking and notice of public hearing [EE-45-94], which was published 
in the Federal Register for Thursday, December 29, 1994 (59 FR 67253). 
The proposed regulations concern the treatment of members of certain 
limited liability companies.

FOR FURTHER INFORMATION CONTACT: Concerning the definition of manager, 
D. Lindsay Russell, [phone]; concerning other aspects of the 
regulation, Marie Cashman, [phone]; concerning submissions and 
the hearing, Carol Savage, [phone].

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 1402 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing contain a typographical error that is in need of 
correction.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
and notice of public hearing which is the subject of FR Doc. 94-31434, 
is corrected as follows:
    On page 67254, in the preamble under the paragraph heading 
``Comments and Public Hearing'', column 2, paragraph 3, last line, the 
date ``March 29, 1995'' is corrected to read ``May 25, 1995''.
Cynthia E. Grigsby
Chief, Regulations Unit Assistant Chief Counsel (Corporate).
[FR Doc. 95-3104 Filed 2-7-95; 8:45 am]
BILLING CODE 4830-01-P