[Federal Register Volume 59, Number 63 (Friday, April 1, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X94-70401]


[[Page Unknown]]

[Federal Register: April 1, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8513]
RIN 1545-AJ31

 

Bad Debt Reserves of Banks

Correction

    In rule document 93-31577 beginning on page 68753 in the issue of 
Wednesday, December 29, 1993, make the following corrections:


Sec. 1.585-1  [Corrected]

    1. On page 68757, in the second column, in Sec. 1.585-1(b)(2), in 
the second line from the bottom, the first word should read ``for''.


Sec. 1.585-5  [Corrected]

    2. On page 68760, in the second column, in Sec. 1.585-5(c)(4)(ii), 
``tax/book ratio'' should read ``tax/book ratio'' in the following 
places:
    a. Beginning in the sixth line;
    b. In the 11th line; and
    c. In the 14th line.
    3. On the same page, in the third column, in Sec. 1.585-5(d)(2), in 
the third line from the bottom, ``excluded member'' should read 
``excluded member''.


Sec. 1.585-6  [Corrected]

    4. On page 68762, in the 3d column, in Sec. 1.585-6(d)(5), Example 
3, in the 18th and 29th lines, insert a comma after ``percent''; and in 
the last line, insert a period after ``December 15, 1988''.


Sec. 1.585-7  [Corrected]

    5. On page 68763, in the first column, in Sec. 1.585-7(d)(1), in 
the second line, insert a period after ``general''.


Sec. 1.585-8  [Corrected]

    6. On page 68764, in the second column, in Sec. 1.585-8(b)(2), 
beginning in the first line, ``Certain tax returns filed before 
December 29, 1993.'' should read ``Certain tax returns filed before 
December 29, 1993.''

BILLING CODE 1505-01-D