[Federal Register Volume 60, Number 48 (Monday, March 13, 1995)]
[Proposed Rules]
[Page 13393]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-6028]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[FI-59-91]
RIN 1545-AQ86
Debt Instruments With Original Issue Discount; Contingent
Payments; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
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SUMMARY: This document contains a correction to the notice of proposed
rulemaking (FI-59-91), which was published in the Federal Register for
Friday, December 16, 1994 (59 FR 64884). The proposed regulations
relate to the tax treatment of debt instruments that provide for one or
more contingent payments.
FOR FURTHER INFORMATION CONTACT: Concerning the regulations (other than
Sec. 1.1275-6), Andrew C. Kittler, (202)622-3940, or William E.
Blanchard, (202) 622-3950; concerning Sec. 1.1275-6, Michael S. Novey,
(202) 622-3900; 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 this correction
are under section 1275 of the Internal Revenue Code.
Need for Correction
As published, the proposed rulemaking contains a typographical
error that is in need of correction.
Correction of Publication
Accordingly, the publication of proposed regulations (FI-59-91),
which was the subject of FR Doc. 94-30728, is corrected as follows:
On page 64885, column 1, in the preamble under the heading
``Background'', paragraph 2, line 6, the language ``February 4, 1994,
the IRS published in'' is corrected to read ``February 2, 1994, the IRS
published in''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-6028 Filed 3-10-95; 8:45 am]
BILLING CODE 4830-01-P
