[Federal Register Volume 60, Number 187 (Wednesday, September 27, 1995)]
[Rules and Regulations]
[Page 49754]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-23903]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[T.D. 8610]
RIN 1545-AP98
Taxable Mortgage Pools; Correction
AGENCY: Internal Revenue Service, Treasury.
ACTION: Correction to final regulations.
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SUMMARY: This document contains corrections to final regulations,
Treasury Decision 8610, which was published in the Federal Register on
Monday, August 7, 1995 (60 FR 40086). The final regulation relates to
taxable mortgage pools.
EFFECTIVE DATE: September 6, 1995.
FOR FURTHER INFORMATION CONTACT: Arnold P. Golub or Marshall D.
Geiring, (202) 622-3950 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are
under section 7701(i) of the Internal Revenue Code.
Need for Correction
As published, T.D. 8610 contain errors which may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulation (T.D. 8610),
which was the subject of FR Doc. 95-19285, is corrected as follows:
Sec. 301.7701(i)-1 [Corrected]
1. On page 40089, column 1, Sec. 301.7701(i)-1 (c)(4)(ii), the
third line from the bottom of the paragraph, the language ``taxes,
insurance premium, or other'' is corrected to read ``taxes, insurance
premiums, or other''.
2. On page 40091, column 3, Sec. 301.7701(i)-1 (g)(3), paragraph
(iv) of Example 5, the third line from the bottom of the paragraph, the
language ``treat the $9,375,000 obligation as principally'' is
corrected to read ``treat a $9,375,000 obligation as principally''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-23903 Filed 9-26-95; 8:45 am]
BILLING CODE 4830-01-P
