[Federal Register Volume 60, Number 97 (Friday, May 19, 1995)]
[Proposed Rules]
[Pages 26854-26855]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-12363]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[PS-013-88]
RIN 1545-AL57


Certain Publicly Traded Partnerships Treated as Corporations; 
Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to the notice of proposed 
rulemaking and notice of public hearing (PS-013-88) which was published 
in the Federal Register on Tuesday, May 2, 1995 (60 FR 21475), relating 
to the classification of certain publicly traded partnerships as 
corporations.

FOR FURTHER INFORMATION CONTACT: Christopher T. Kelley, (202) 622-3080, 
(not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking and notice of public hearing that 
is the subject of these corrections proposes to add Sec. 1.7704-1 to 
the Income Tax Regulations relating to the definition of a publicly 
traded partnership under section 7704(b) of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing [[Page 26855]] (PS-013-88) contains errors which may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
and notice of public hearing (PS-013-88), which was the subject of FR 
Doc. 95-10765, is corrected as follows:

    1. On page 21476, column 1, under the caption DATES:, last line, 
the language ``July 31, 1995'' is corrected to read ``July 10, 1995''.
    2. On page 21478, column 3, in the preamble under the paragraph 
heading ``Comments and Public Hearing'', paragraph 4, lines 3 through 
5, the language ``written comments and an outline of the topics to be 
discussed (a signed original and eight (8) copies) by July 31, 1995.'' 
is corrected to read ``written comments (a signed original and eight 
(8) copies) by July 31, 1995. The outline of topics to be discussed at 
the hearing must be received by July 10, 1995.''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-12363 Filed 5-18-95; 8:45 am]
BILLING CODE 4830-01-P