Guidance Under Section 356 Relating to the Treatment of Nonqualified Preferred Stock and Other Preferred Stock in Certain Exchanges and Distributions

[Federal Register Volume 65, Number 38 (Friday, February 25, 2000)]
[Corrections]
[Page 10153]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C0-1529]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105089-99]
RIN 1545-AX38


Guidance Under Section 356 Relating to the Treatment of 
Nonqualified Preferred Stock and Other Preferred Stock in Certain 
Exchanges and Distributions

Correction

    In proposed rule document 00-1529 beginning on page 4203 in the 
issue of January 26, 2000, make the following correction:


Sec. 1.356-7  [Corrected]

    On page 4206, in the second column, in Sec. 1.356-7(b)(2), the 
paragraph designated as ``(B)'' should be designated as ``(ii)''.

[FR Doc. C0-1529 Filed 2-24-00; 8:45 am]
BILLING CODE 1505-01-D