[Federal Register Volume 70, Number 54 (Tuesday, March 22, 2005)]
[Corrections]
[Page 14494]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C4-27294]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9164]
RIN 1545-BC33
Prohibited Allocations of Securities in an S Corporation
Correction
In rule document 04-27294 beginning on page 75455 in the issue of
Friday, December 17, 2004, make the following corrections:
Sec. 1.409(p)-1T [Corrected]
1. On page 75462, in Sec. 1.409(p)-1T(c)(3)(ii), in the first
column, in the fifth line, ``(d)(2)(ii)(b)'' should read
``(d)(2)(ii)(b)''.
2. On page 75466, in the same section, in paragraph (h), in Example
3, in paragraph (i), in the table, in the second column heading,
``Present value of nonqualified deferred compensation'' should read
``Present value of nonqualified deferred compensation on determination
date''.
3. On the same page, in the same section, in the same table, in the
fourth column heading, ``New shares of synthetic equity on
determination'' should read ``New shares of synthetic equity on
determination date''
4. On the same page, in the same section, in the same table, in the
fifth column heading, ``Aggregate number of synthetic equity shares''
should read ``Aggregate number of synthetic equity shares on
determination date''.
5. On page 75468, in the first column, in the signature, ``Mark M.
Matthews'' should read ``Mark E. Matthews''.
[FR Doc. C4-27294 Filed 3-21-05; 8:45 am]
BILLING CODE 1505-01-D
