[Federal Register Volume 60, Number 40 (Wednesday, March 1, 1995)]
[Proposed Rules]
[Page 11060]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-5068]
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DEPARTMENT OF THE TREASURY
26 CFR Part 1
[FI-42-94]
RIN 1545-AS85
Mark to Market for Dealers in Securities; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
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SUMMARY: This document contains corrections to the notice of proposed
rulemaking [FI-42-94], which was published in the Federal Register for
Wednesday, January 4, 1995 (60 FR 397). The proposed regulations relate
to the mark-to-market method of accounting for securities that is
required to be used by a dealer in securities.
FOR FURTHER INFORMATION CONTACT: Concerning Sec. 1.475(c)-2(a)(4),
Carol A. Schwartz, (202) 622-3920; concerning other sections of the
regulations, Robert B. Williams, (202) 622-3960, or JoLynn Ricks, (202)
622-3920; concerning submissions and the hearing, Michael Slaughter,
(202) 622-7190 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations that are the subject of these corrections
are under section 475 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking contains
typographical errors that are in need of correction.
Correction of Publication
Accordingly, the publication of the notice of proposed rulemaking
which is the subject of FR Doc. 95-13, is corrected as follows:
1. On page 403, column 3, Sec. 1.475(a)-1, paragraph (h), paragraph
(ii) of Example., line 7, the word ``taxable'' is corrected to read
``X''.
2. On page 405, column 2, Sec. 1.475(c)-2, paragraph (a)(2), line
3, the regulation section ``Sec. 1275-6(b)'' is corrected to read
``Sec. 1.1275-6(b)''.
3. On page 405, column 3, Sec. 1.475(c)-2, in the paragraph heading
of paragraph (d), line 3, the regulation section ``Sec. 11275-6'' is
corrected to read ``Sec. 1.1275-6''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-5068 Filed 2-28-95; 8:45 am]
BILLING CODE 4830-01-P
