76 FR 71 pg. 20524 - Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Type: RULEVolume: 76Number: 71Page: 20524
Docket number: [TD 9515]
FR document: [FR Doc. C1-2011-4846 Filed 4-12-11; 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 1
[TD 9515]
RIN 1545-BH20
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Correction
In rule document 2011-4846 appearing on pages 11956-11959 in the issue of Friday, March 4, 2011, make the following corrections:
1. On page 11956, in the third column, under the Background heading, in the third line, " See " should read "See".
2. On page 11957, in the first column, in the sixth line from the top, " See " should read "See".
PART 1-[CORRECTED]
3. On page 11958, in the first column, in the fourth line, in amendatory instruction 3., "Paragraph (c)(7(iii)" should read "Paragraph (c)(7)(iii)".
§ 1.1502-13 [Corrected]
4. On the same page, in § 1.502-13(c)(7)(ii), in Example 16(b), in the third column, in the 36th line, " See " should read "See".
5. On the same page, in § 1.502-13(c)(7)(ii), in Example 17(b), in the third column, in the fourth line from the bottom, " See " should read "See".
6. On page 11959, in § 1.502-13(c)(7)(ii), in Example 17(b), in the first column, in the 16th line from the top, " See " should read "See".
7. On the same page, in § 1.502-13(c)(7)(iii)(B), in the first column, in the third line, " see " should read "see".
8. On the same page, in § 1.502-13(c)(7)(iii)(B), in the first column, in the seventh line, " see " should read "see".
§ 1.502-13T [Corrected]
9. On the same page, in § 1.502-13T(a), in the first column, in the second line, " see " should read "see".
10. On the same page, in § 1.502-13T(a)(B)(2), in the second column, in the 14th line, " see " should read "see".
11. On the same page, in § 1.502-13T, in the second column, in paragraph (f)(5)(ii)(B)(3) through (f)(5)(ii)(E), in the second line, " see " should read "see".
12. On the same page, in § 1.502-13T(a)(F)(2), in the second column, in the third line, " see " should read "see".
[FR Doc. C1-2011-4846 Filed 4-12-11; 8:45 am]
BILLING CODE 1505-01-D