[Federal Register Volume 60, Number 61 (Thursday, March 30, 1995)]
[Rules and Regulations]
[Page 16382]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-7856]



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DEPARTMENT OF THE TREASURY
26 CFR Part 25

[TD 8540]
RIN 1545-AM81


Valuation Tables; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations [TD 
8540], which were published in the Federal Register for Friday, June 
10, 1994 (59 FR 30100). The final regulations relate to the valuation 
of annuities, interests for life or terms of years, and remainder or 
reversionary interests.

EFFECTIVE DATE: June 10, 1994.

FOR FURTHER INFORMATION CONTACT: William L. Blodgett, (202) 622-3090 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 170, 642, 664, 7520, 2031 and 2512 of the Internal 
Revenue Code.

Need for Correction

    As published, the final regulations contain errors that are 
misleading and in need of correction.

Correction of Publication

    Accordingly, the publication of the final regulations which are the 
subject of FR Doc. 94-12294, is corrected as follows:


Sec. 25.2523(a)-1  [Corrected]

    On page 30103, references ``25.2523(a)-1(d)'' in column 1, lines 2 
through 5 from the bottom of the table, are corrected as follows:

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                    Section                        Remove        Add    
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                  *        *        *        *        *                 
25.2523(a)-1(e) second sentence...............        * * *        * * *
25.2523(a)-1(e) third sentence................        * * *        * * *
25.2523(a)-1(e) fourth sentence...............        * * *        * * *
25.2523(a)-1(e) fifth sentence................        * * *        * * *
                                                                        
                  *        *        *        *        *                 
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Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Domestic).
[FR Doc. 95-7856 Filed 3-29-95; 8:45 am]
BILLING CODE 4830-01-P