C1-981. Purchase Price Allocations in Deemed Actual Asset Acquisitions
[Federal Register Volume 66, Number 62 (Friday, March 30, 2001)]
[Corrections]
[Page 17466]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-981]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 8940]
RIN 1545-AY73
Purchase Price Allocations in Deemed Actual Asset Acquisitions
Correction
In rule document 01-981 beginning on page 9925 in the issue of
Tuesday, February 13, 2001 make the following corrections:
PARTS 1 and 602 [Corrected]
1. On page 9929, in the third column, in the authority citation, in
the fourth line, ``1502.,''should read ``1502.''
2. On the same page, in the table, in the third column, under the
heading ``Add'', in the ninth line, remove the word ``sentence''.
3. On the same page, in the same table, in the same column, in the
twelfth line, remove the word ``sentence''.
Sec. 1.338-4 [Corrected]
4. On page 9939, in the second column, in the beginning of the
second paragraph, the equation
ADSP = G + L + TR `` (ADSP-B)
should read
ADSP = G + L + TR `` (ADSP-B).
[FR Doc. C1-981 Filed 3-29-01; 8:45 am]
BILLING CODE 1505-01-D
Document Information
- Published:
- 03/30/2001
- Department:
- Internal Revenue Service
- Entry Type:
- Correction
- Document Number:
- C1-981
- Pages:
- 17466-17466 (1 pages)
- Docket Numbers:
- TD 8940
- RINs:
- 1545-AY73
- PDF File:
-
c1-981.pdf