Federal Register: February 25, 2002 (Volume 67, Number 37)
DOCID: FR Doc C1-19353
DEPARTMENT OF TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BA01
TD ID: [TD 8960]
NOTICE: RULES
ACTION: Income taxes:
SUBJECT CATEGORY:
Guidance Under Sec. 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition
DOCUMENT SUMMARY:
Correction
In rule document 0119353 beginning on page 40590 in the issue of Friday, August 3, 2001, make the following correction:
Sec. 1.3557T [Corrected]
On page 40596, in the third column, the third paragraph should read
``(n) Effective date. This section applies to distributions occurring after August 3, 2001.''
[FR Doc. C119353 Filed 22202; 8:45 am]
BILLING CODE 150501D
SUMMARY:
Controlled corporations; recognition of gain on certain distributions of stock or securities in connection with acquisition; correction,
DOCUMENT BODY 2:
Correction
In rule document 0119353 beginning on page 40590 in the issue of Friday, August 3, 2001, make the following correction:
Sec. 1.3557T [Corrected]
On page 40596, in the third column, the third paragraph should read
``(n) Effective date. This section applies to distributions occurring after August 3, 2001.''
[FR Doc. C119353 Filed 22202; 8:45 am]
BILLING CODE 150501D