[Federal Register Volume 60, Number 48 (Monday, March 13, 1995)]
[Proposed Rules]
[Page 13393]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-6028]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[FI-59-91]
RIN 1545-AQ86


Debt Instruments With Original Issue Discount; Contingent 
Payments; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to the notice of proposed 
rulemaking (FI-59-91), which was published in the Federal Register for 
Friday, December 16, 1994 (59 FR 64884). The proposed regulations 
relate to the tax treatment of debt instruments that provide for one or 
more contingent payments.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations (other than 
Sec. 1.1275-6), Andrew C. Kittler, (202)622-3940, or William E. 
Blanchard, (202) 622-3950; concerning Sec. 1.1275-6, Michael S. Novey, 
(202) 622-3900; concerning submissions and the hearing, Michael 
Slaughter, (202) 622-7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 1275 of the Internal Revenue Code.

Need for Correction

    As published, the proposed rulemaking contains a typographical 
error that is in need of correction.

Correction of Publication

    Accordingly, the publication of proposed regulations (FI-59-91), 
which was the subject of FR Doc. 94-30728, is corrected as follows:
    On page 64885, column 1, in the preamble under the heading 
``Background'', paragraph 2, line 6, the language ``February 4, 1994, 
the IRS published in'' is corrected to read ``February 2, 1994, the IRS 
published in''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-6028 Filed 3-10-95; 8:45 am]
BILLING CODE 4830-01-P