C0-28950. Stock Transfer Rules: Carryover of Earnings and Taxes

[Federal Register Volume 66, Number 48 (Monday, March 12, 2001)]
[Corrections]
[Page 14443]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C0-28950]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-116050-99]
RIN 1545-AX65


Stock Transfer Rules: Carryover of Earnings and Taxes

Correction

    In proposed rule document 00-28950 beginning on page 69138 in the 
issue of Wednesday, November 15, 2000, make the following corrections:


Sec. 1.367(b)-7  [Corrected]

    1. On page 69158, in Sec. 1.367(b)-7(e)(2)(iv), Example 2-(i) 
Facts., in the first table, in the column titled ``E&P'', ``(200u)'' 
should read ``200u''.


Sec. 1.367(b)-8  [Corrected]

    2. On page 69178, in Sec. 1.367(b)-8(e)(6), Example 2(ii)(B) 
Application of Sec. 1.367(b)-5(c)., in the third column, in the 23rd 
line, remove ``(along with $50 of foreign income taxes) and 166.7u 
(200u-(100u  x  (200u  600u))) of available earnings in the 
section 904(d)(1)(D) shipping separate category''.

[FR Doc. C0-28950 Filed 3-9-01; 8:45 am]
BILLING CODE 1505-01-D