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