96-23086. Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction

[Federal Register Volume 61, Number 177 (Wednesday, September 11, 1996)]
[Proposed Rules]
[Pages 47838-47839]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-23086]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[CO-24-96]
RIN 1545-AU31


Consolidated Returns--Limitations on the Use of Certain Losses 
and Deductions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to the notice of public hearing.

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SUMMARY: This document contains a correction to the notice of public

[[Page 47839]]

hearing (CO-24-96) which was published in the Federal Register on 
Thursday, June 27, 1996 (61 FR 33393). The notice of public hearing 
generally relates to the carryover and carryback of losses to 
consolidated and separate return years.

FOR FURTHER INFORMATION CONTACT: David Friedel [phone] (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of public hearing that is the subject of this correction 
is under section 1502 of the Internal Revenue Code.

Need for Correction

    As published, the notice of public hearing (CO-24-96) contains an 
error which may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of public hearing (CO-
24-96) which is the subject of FR Doc. 96-15826 is corrected as 
follows:
    On page 33394, column 2, in the preamble, under the heading 
``Comments and Public Hearing'', in the second paragraph, line 2, the 
language ``for Monday, September 16, 1996, at 10'' is corrected to read 
``for Thursday, October 17, 1996, at 10''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-23086 Filed 9-10-96; 8:45 am]
BILLING CODE 4830-01-U