66 FR 36 pg. 11108 - Generation-Skipping Transfer Issues; Correction
Type: RULEVolume: 66Number: 36Page: 11108
Docket number: [TD 8912]
FR document: [FR Doc. 01-4292 Filed 2-21-01; 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 26
[TD 8912]
RIN 1545-AX08
Generation-Skipping Transfer Issues; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to final regulations.
SUMMARY:
This document contains a correction to final regulations that were published in the Federal Register on Wednesday, December 20, 2000 (65 FR 79735) relating to the generation-skipping transfer (GST) tax imposed under chapter 13 of the Internal Revenue Code.
DATES:
This correction is effective December 20, 2000.
FOR FURTHER INFORMATION CONTACT:
James F. Hogan (202) 622-3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are under section 2601 of the Internal Revenue Code.
Need for Correction
As published, the final regulations contain an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 8912), that were the subject of FR Doc. 00-31757, is corrected as follows:
§ 26.2601-1 [Corrected]
On page 79740, column 2, § 26.2601-1, paragraph (b)(4)(i)(E), Example 9. , line 6, the language "is to pass to the A 's issue, per stirpes. Under" is corrected to read "is to pass to A 's issue, per stirpes. Under".
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).
[FR Doc. 01-4292 Filed 2-21-01; 8:45 am]
BILLING CODE 4830-01-P