Income taxes: Tax liability determination; CFR correction,

[Federal Register: December 3, 1999 (Volume 64, Number 232)]

[Rules and Regulations]

[Page 67763]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr03de99-21]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

Determination of Tax Liability

CFR Correction

In Title 26 of the Code of Federal Regulations, part 1 (Sec. Sec. 1.641 to 1.850), revised as of April 1, 1999, page 293, in Sec. 1.704--1 (b)(0), in the table in the first column, under ``Section'' the first, second, fourth and fifth lines respectively should read, 1.704-1(b)(0), 1.704-1(b)(1), 1.704-1 (b)(1)(ii) and 1.704-1(b)(1)(iii).

Also, in the second column, under ``Heading'' ``Maintenance of capital accounts'' make the following changes in the second column of the table:

1.704-1(b)(2)(d)(2) should read 1.704-1(b)(2)(iv)(d)(2)

1.704-1(b)(2)(iv)(3) should read 1.704-1(b)(2)(iv)(d)(3)

1.704-1(2)(iv)(e)(1) should read 1.704-1(b)(2)(iv)(e)(1)

1.704-1(b)(2)(e)(2) should read 1.704-1(b)(2)(iv)(e)(2)

[FR Doc. 99-55540Filed12-2-99; 8:45 am]

BILLING CODE 1505-01-D

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