[Federal Register Volume 60, Number 42 (Friday, March 3, 1995)]
[Corrections]
[Page 12034]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X95-60303]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[INTL-933-86]
RIN 1545-AL98


Computation of Foreign Taxes Deemed Paid Under Section 902 
Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign 
Taxes

Correction

    In proposed rule document 95-173 beginning on page 2049 in the 
issue of Friday, January 6, 1995, make the following correction:


Sec. 1.902-2  [Corrected]

    On page 2063, in the first column, the heading for Sec. 1.902-2 
should read as set forth below:


Sec. 1.902-2  Treatment of deficits in post-1986 undistributed earnings 
and pre-1987 accumulated profits of a first-, second-, or third-tier 
corporation for purposes of computing an amount of foreign taxes deemed 
paid under Sec. 1.902-1.

BILLING CODE 1505-01-D