Unified Rule for Loss on Subsidary Stock; Correction

Federal Register: November 6, 2008 (Volume 73, Number 216)

Rules and Regulations

Page 65982

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

DOCID:fr06no08-9

DEPARTMENT OF THE TREASURY

Internal Revenue Service 26 CFR Parts 1 and 602

TD 9424

RIN 1545-BB61

Unified Rule for Loss on Subsidiary Stock

Correction

In rule document E8- 21006 beginning on page 53934 in the issue of

Wednesday, September 17, 2008 make the following corrections:

Sec. 1.1502-13 [Corrected] 0 1. On page 53948, in the first column, Sec. 1.1502-13(a)(4), in the second line ``(4) Application of other rules of law.'' should read

``(4) Application of other rules of law.''.

Sec. 1.1502-36 [Corrected] 0 2. On page 53962, in the third column, Sec. 1.1502-36(c)(8)(ii) at

Example 6 (ii) (A), in the first paragraphs, in the 32nd line,

``CNOL))'' should read ``CNOL)''. 0 3. On page 53964, in the second column, Sec. 1.1502-36(d)(4)(ii)(A), the first sentence, ``(A) Category A, Category B, and Category C attributes.'' should read ``(A) Category A, Category B, and Category C attributes.''. 0 4. On page 53968, in the second column, Sec. 1.1502-36(d)(8) at Example 1 (ii), in paragraphs (A) and (B), ``Example 1''should read ``Example 1.''. 0 5. On page 53970, in the third column, Sec. 1.1502-36(d)(8) at Example 4. (i)(c) paragraph ``(1)'' should read, ``1''. 0 6. On page the same page, in the second column, Sec. 1.1502-36(d)(8) at

Example 4. (ii)(c) paragraph ``(1)'' should read,``(1)''. 0 7. On page 53974, in the third column, Sec. 1.1502-36(d)(8) at Example 8. (i)(c)(2) paragraph ``(i)'' should read, ``(i)''. 0 8. On page 53975, in the third column, Sec. 1.1502-36(d)(8) at Example 8. (ii)(c)(2) paragraph ``(i)'' should read, ``(i)''. 0 9. On page 53977, in the first column, Sec. 1.1502-36(d)(8) at Example 9. (iv)(B) paragraph ``(1)'' should read, ``(1)''.

FR Doc. Z8-21006 Filed 11-5-08; 8:45 am

BILLING CODE 1505-01-D