[Federal Register Volume 59, Number 44 (Monday, March 7, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X94-60307]


[[Page Unknown]]

[Federal Register: March 7, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 8508]
RIN 1545-AE26

 

Adjustments to Basis of Stock and Indebtedness to Shareholders of 
S Corporations and Treatment of Distributions by S Corporations to 
Shareholders

Correction

    In proposed rule document 93-31928 beginning on page 12 in the 
issue of Monday, January 3, 1994, make the following corrections:
    1. On page 13, in the third column, in the first full paragraph, in 
the fourth line, ``The'' should read ``the''.


Sec. 1.1367-1  [Corrected]

    2. On page 15, in the 3rd column, in Sec. 1.1367-1(c)(2), in the 
11th line, insert a period after ``year''; and in the 19th line, 
replace the comma with a semi-colon.


Sec. 1.1367-2  [Corrected]

    3. On page 17, in the second column, in Sec. 1.1367-2(d)(1), in the 
eighth line from the bottom, insert a period after ``corporation''.


Sec. 1.1368-1  [Corrected]

    3. On page 19, in the second column, in Sec. 1.1368-1(d), in the 
second line, ``(l) General treatment of distribution.'' should read 
``(1) General treatment of distribution.''


Sec. 1.1368-2  [Corrected]

    4. On page 21, in the third column, in Sec. 1.1368-2(d), in the 
second line, ``(l)'' should read ``(1)''.


Sec. 1.1368-3  [Corrected]

    5. On page 22, in the third column, in Sec. 1.1368-3, replace the 
dash with a minus sign in the following places:
    a. In Example 2 (iii), in the fourth line from the bottom.
    b. In Example 3 (ii), in the fifth and ninth lines.
    c. In Example 3 (iv), in the fourth line.

BILLING CODE 1505-01-D