75 FR 181 pg. 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions
Type: RULEVolume: 75Number: 181Page: 57163
Docket number: [Docket No. TD-9497]
FR document: [FR Doc. C1-2010-20060 Filed 9-17-10; 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 Parts 1 and 602
[Docket No. TD-9497]
RIN 1545-BI97
Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions
Correction
In rule document 2010-20060 beginning on page 49394 in the issue of Friday, August 13, 2010 make the following corrections:
1. On page 49397, in the third column, the heading should read "2. Exception for Distributions and Charitable Contributions Consistent with Historical Practice -In General".
2. On page 49400, in the third column, in the second full paragraph, in line six "occurring prior to August 11, 2010 by taking a return position consistent with these provisions" should read "occurring prior to August 11, 2010, by taking a return position consistent with these provisions".
§1.108(i)-0T [Corrected]
3. On page 49402, in the second column, (b)(2)(i), on the fifth line, "2010 However, an electing corporation " should read "2010. However, an electing corporation".
§1.108(i)-1T [Corrected]
4. On page 49403, in the first column, (b)(2)(B)( iv ), in line six "deemed dividend all the earnings and" should read "deemed dividend the all earnings and".
[FR Doc. C1-2010-20060 Filed 9-17-10; 8:45 am]
BILLING CODE 1505-01-D