96-7388. Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules; Correction

[Federal Register Volume 61, Number 61 (Thursday, March 28, 1996)]
[Rules and Regulations]
[Page 13762]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-7388]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8597]
RIN 1545-AT58


Consolidated Groups and Controlled Groups--Intercompany 
Transactions and Related Rules; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations [TD 
8597] which were published in the Federal Register for Tuesday, July 
18, 1995 (60 FR 36671). The final regulations amend the intercompany 
transaction system of the consolidated return regulations.

EFFECTIVE DATE: July 18, 1995.

FOR FURTHER INFORMATION CONTACT: Roy Hirschhorn of the Office of 
Assistant Chief Counsel (Corporate), [phone] (not a toll-free 
number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 1502 and 267 of the Internal Revenue Code.

Need for Correction

    As published, TD 8597 contains errors that are in need of 
correction.

Correction of Publication

    Accordingly, the publication of the final regulations which are the 
subject of FR Doc. 95-16973, is corrected as follows:
    On page 36679, under amendatory instruction ``Par. 2.'', the first 
column in the table is corrected by removing the reference to ``1.263A-
1T(b)(2)(vi)(B)'' and in the seven entries for ``1.263A- 1T'' correct 
the number ``1.263A-1T'' to read ``1.263A-7T''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-7388 Filed 3-27-96; 8:45 am]
BILLING CODE 4830-01-U