96-19003. Transfers to Investment Companies; Correction

[Federal Register Volume 61, Number 145 (Friday, July 26, 1996)]
[Rules and Regulations]
[Page 39072]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-19003]


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DEPARTMENT OF THE TREASURY
26 CFR Part 1

[TD 8663]
RIN 1545-AT43


Transfers to Investment Companies; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8663] which were published in the Federal Register on Thursday, May 2, 
1996 (61 FR 19544). The final regulations concern the treatment of 
certain transfers to a controlled corporation.

EFFECTIVE DATE: May 2, 1996.

FOR FURTHER INFORMATION CONTACT: Andrew M. Eisenberg, [phone] 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 351 of the Internal Revenue Code.

Need for Correction

    As published, TD 8663 contains an error that is in need of 
correction.

Correction of Publication

    Accordingly, the publication of the final regulations which are the 
subject of FR Doc. 96-10394 is corrected as follows:

PART 1--[CORRECTED]

    On page 19545, column 3, in amendatory instruction ``Paragraph 
1.'', lines 1 and 2, the language ``Paragraph 1. The authority citation 
for part 1 continues to read as follows:'' is corrected to read 
``Paragraph 1. The authority citation for part 1 is amended by adding 
an entry in numerical order to read as follows:''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-19003 Filed 7-25-96; 8:45 am]
BILLING CODE 4830-01-U