X94-70401. Bad Debt Reserves of Banks  

  • [Federal Register Volume 59, Number 63 (Friday, April 1, 1994)]
    [Unknown Section]
    [Page 0]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: X94-70401]
    
    
    [[Page Unknown]]
    
    [Federal Register: April 1, 1994]
    
    
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    DEPARTMENT OF THE TREASURY
    
    Internal Revenue Service
    
    26 CFR Part 1
    
    [TD 8513]
    RIN 1545-AJ31
    
     
    
    Bad Debt Reserves of Banks
    
    Correction
    
        In rule document 93-31577 beginning on page 68753 in the issue of 
    Wednesday, December 29, 1993, make the following corrections:
    
    
    Sec. 1.585-1  [Corrected]
    
        1. On page 68757, in the second column, in Sec. 1.585-1(b)(2), in 
    the second line from the bottom, the first word should read ``for''.
    
    
    Sec. 1.585-5  [Corrected]
    
        2. On page 68760, in the second column, in Sec. 1.585-5(c)(4)(ii), 
    ``tax/book ratio'' should read ``tax/book ratio'' in the following 
    places:
        a. Beginning in the sixth line;
        b. In the 11th line; and
        c. In the 14th line.
        3. On the same page, in the third column, in Sec. 1.585-5(d)(2), in 
    the third line from the bottom, ``excluded member'' should read 
    ``excluded member''.
    
    
    Sec. 1.585-6  [Corrected]
    
        4. On page 68762, in the 3d column, in Sec. 1.585-6(d)(5), Example 
    3, in the 18th and 29th lines, insert a comma after ``percent''; and in 
    the last line, insert a period after ``December 15, 1988''.
    
    
    Sec. 1.585-7  [Corrected]
    
        5. On page 68763, in the first column, in Sec. 1.585-7(d)(1), in 
    the second line, insert a period after ``general''.
    
    
    Sec. 1.585-8  [Corrected]
    
        6. On page 68764, in the second column, in Sec. 1.585-8(b)(2), 
    beginning in the first line, ``Certain tax returns filed before 
    December 29, 1993.'' should read ``Certain tax returns filed before 
    December 29, 1993.''
    
    BILLING CODE 1505-01-D
    
    
    

Document Information

Published:
04/01/1994
Department:
Internal Revenue Service
Entry Type:
Uncategorized Document
Document Number:
X94-70401
Pages:
0-0 (1 pages)
Docket Numbers:
Federal Register: April 1, 1994, TD 8513
RINs:
1545-AJ31
CFR: (5)
26 CFR 1.585-1
26 CFR 1.585-5
26 CFR 1.585-6
26 CFR 1.585-7
26 CFR 1.585-8