[Federal Register Volume 60, Number 40 (Wednesday, March 1, 1995)] [Proposed Rules] [Page 11060] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 95-5068] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY 26 CFR Part 1 [FI-42-94] RIN 1545-AS85 Mark to Market for Dealers in Securities; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to the notice of proposed rulemaking [FI-42-94], which was published in the Federal Register for Wednesday, January 4, 1995 (60 FR 397). The proposed regulations relate to the mark-to-market method of accounting for securities that is required to be used by a dealer in securities. FOR FURTHER INFORMATION CONTACT: Concerning Sec. 1.475(c)-2(a)(4), Carol A. Schwartz, (202) 622-3920; concerning other sections of the regulations, Robert B. Williams, (202) 622-3960, or JoLynn Ricks, (202) 622-3920; concerning submissions and the hearing, Michael Slaughter, (202) 622-7190 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background The proposed regulations that are the subject of these corrections are under section 475 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking contains typographical errors that are in need of correction. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking which is the subject of FR Doc. 95-13, is corrected as follows: 1. On page 403, column 3, Sec. 1.475(a)-1, paragraph (h), paragraph (ii) of Example., line 7, the word ``taxable'' is corrected to read ``X''. 2. On page 405, column 2, Sec. 1.475(c)-2, paragraph (a)(2), line 3, the regulation section ``Sec. 1275-6(b)'' is corrected to read ``Sec. 1.1275-6(b)''. 3. On page 405, column 3, Sec. 1.475(c)-2, in the paragraph heading of paragraph (d), line 3, the regulation section ``Sec. 11275-6'' is corrected to read ``Sec. 1.1275-6''. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). [FR Doc. 95-5068 Filed 2-28-95; 8:45 am] BILLING CODE 4830-01-P