X95-40927. Definition of an S Corporation

[Federal Register Volume 60, Number 187 (Wednesday, September 27, 1995)]
[Corrections]
[Page 49976]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X95-40927]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8600]
RIN 1545-AE86


Definition of an S Corporation

Correction

    In rule document 95-17914 beginning on page 37578 in the issue of 
Friday, July 21, 1995, make the following corrections:


Sec. 1.1361-1  [Corrected]

    1. On page 37581, in the second column, in Sec. 1.1361-1, the 
heading should read ``Sec. 1.1361-1 S Corporation defined.''.
    2. On page 37584, in the first column, in Sec. 1.1361-1(j)(2)(ii), 
in the fourth line, ``requirements'' was misspelled.
    3. On the same page, in the 3rd column, in Sec. 1.1361-1(j)(4), in 
the 11th line, ``1361 (c)(2)(A)(i)'' should read ``1361(c)(2)(A)(i)''.
    4. On page 37587, in the second column, in Sec. 1.1361-1(k)(1), in 
Example 4(i), the heading should read ``OSST when terms do not require 
current distribution of income.''.

BILLING CODE 1505-01-D