[Federal Register Volume 63, Number 235 (Tuesday, December 8, 1998)] [Rules and Regulations] [Pages 67577-67578] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 98-32466] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8611] RIN 1545-AS40 Conduit Arrangement Regulations; Correction
Agency
Internal Revenue Service (IRS), Treasury.
Action
Correcting amendment.
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Summary
This document contains a correction to final regulations (TD 8611), which were published in the Federal Register on Friday, August 11, 1995 (60 FR 40997) relating to conduit financing arrangements.
Dates
This correcting amendment is effective September 11, 1995.
For Further Information Contact
Phyllis Marcus, (202) 622-3870 (not a toll-free number).
Supplementary Information
Background
The final regulations that are the subject of this correction are under
section 7701(l) of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 8611) contain an error which may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correcting Amendment to Regulations
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *.
Sec. 1.881-3 [Corrected]
Par. 2. In Sec. 1.881-3, paragraph (a)(2)(ii)(B)(3) is redesignated as paragraph (a)(3).
Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). [FR Doc. 98-32466 Filed 12-7-98; 8:45 am] BILLING CODE 4830-01-U