[Federal Register Volume 60, Number 61 (Thursday, March 30, 1995)]
[Rules and Regulations]
[Page 16382]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-7856]
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DEPARTMENT OF THE TREASURY
26 CFR Part 25
[TD 8540]
RIN 1545-AM81
Valuation Tables; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
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SUMMARY: This document contains corrections to final regulations [TD
8540], which were published in the Federal Register for Friday, June
10, 1994 (59 FR 30100). The final regulations relate to the valuation
of annuities, interests for life or terms of years, and remainder or
reversionary interests.
EFFECTIVE DATE: June 10, 1994.
FOR FURTHER INFORMATION CONTACT: William L. Blodgett, (202) 622-3090
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections are
under sections 170, 642, 664, 7520, 2031 and 2512 of the Internal
Revenue Code.
Need for Correction
As published, the final regulations contain errors that are
misleading and in need of correction.
Correction of Publication
Accordingly, the publication of the final regulations which are the
subject of FR Doc. 94-12294, is corrected as follows:
Sec. 25.2523(a)-1 [Corrected]
On page 30103, references ``25.2523(a)-1(d)'' in column 1, lines 2
through 5 from the bottom of the table, are corrected as follows:
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Section Remove Add
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* * * * *
25.2523(a)-1(e) second sentence............... * * * * * *
25.2523(a)-1(e) third sentence................ * * * * * *
25.2523(a)-1(e) fourth sentence............... * * * * * *
25.2523(a)-1(e) fifth sentence................ * * * * * *
* * * * *
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Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Domestic).
[FR Doc. 95-7856 Filed 3-29-95; 8:45 am]
BILLING CODE 4830-01-P