[JPRT 105-23-97]
[From the U.S. Government Publishing Office]




 
                                 ERRATA

                        [JOINT COMMITTEE PRINT]

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                         GENERAL EXPLANATION OF

                    TAX LEGISLATION ENACTED IN 1997

                               __________

                         Prepared by the Staff

                                 of the

                      JOINT COMMITTEE ON TAXATION









                           DECEMBER 17, 1997







                                  -----                                 

                      U.S. GOVERNMENT PRINTING OFFICE                   

45-349                       WASHINGTON : 1997                 JCS-23-97






       ``GENERAL EXPLANATION OF TAX LEGISLATION ENACTED IN 1997''

    1. On page 105, in the paragraph under Effective Date, the 
words ``on or'' should be inserted between the words 
``purchases'' and ``after'' in the next to last line of the 
paragraph.
    2. On page 205, in the second full paragraph under the 
heading Effective Date, ``a written agreement'' in lines 4 and 
5 of the paragraph should be ``an agreement'', and the word 
``written'' in line 10 of that paragraph should be deleted.
    3. On page 310, in footnote 281a, the Treasury Regulation 
reference should be to Treas. Reg. sec. 1.1291-9(i).


                                  (II)