65 FR 189 pg. 58222 - Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction
Type: RULEVolume: 65Number: 189Page: 58222
Docket number: [TD 8886]
FR document: [FR Doc. 00-24707 Filed 9-27-00; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 25
[TD 8886]
RIN 1545-AX07
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to final regulations.
SUMMARY:
This document contains corrections to TD 8886, which was published in the Federal Register on Monday, June 12, 2000(65 FR 36908). These regulations relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder of reversionary interests.
DATES:
Effective June 12, 2000.
FOR FURTHER INFORMATION CONTACT:
William Blodgett, (202) 622-3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are under section 7520 of the Internal Revenue Code.
Need for Correction
As published, TD 8886 contains errors which may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of final regulations (TD 8886), which is the subject of FR Doc. 00-12986, is corrected as follows:
§ 25.2512-5 [Corrected]
1. On page 36942, § 25.2512-5(d)(2)(v)(A), the first formula of the page, the language
ER28SE00.000
is corrected to read
ER28SE00.001
2. On page 36942, § 25.2512-5(d)(2)(v)(B), the second formula running the complete width of the page, the language
ER28SE00.002
is corrected to read
ER28SE00.003
Cynthia E. Grigsby
Chief, Regulations Unit, Office of Special Counsel, (Modernization Strategic Planning).
[FR Doc. 00-24707 Filed 9-27-00; 8:45 am]
BILLING CODE 4830-01-P