X96-40318. Distribution of Marketable Securities by a Partnership

[Federal Register Volume 61, Number 53 (Monday, March 18, 1996)]
[Corrections]
[Page 11083]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X96-40318]



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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[PS-2-95]
RIN 1545-AT19


Distribution of Marketable Securities by a Partnership

Correction

    In proposed rule document 95-31457 beginning on page 28 in the 
issue of Tuesday, January 2, 1996, make the following correction:


Sec. 1.731-2  [Corrected]

    On page 32, in the third column, in Sec. 1.731-2(j), Example 4(i), 
the table should read as follows:
* * * * *

------------------------------------------------------------------------
                                                                  Gain  
                                               Value    Basis    (loss) 
------------------------------------------------------------------------
Security X..................................    1,000      500      500 
Security Y..................................    1,000      800      200 
Security Z..................................    1,000    1,100     (100)
------------------------------------------------------------------------

* * * * *

BILLING CODE 1505-01-D