[Federal Register Volume 61, Number 42 (Friday, March 1, 1996)]
[Rules and Regulations]
[Pages 7991-7992]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-4179]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 20, and 25

[TD 8630]
RIN 1545-AR56


Actuarial Tables Exceptions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8630] which were published in the Federal Register for Wednesday, 
December 13, 1995 (60 FR 63913). The final regulations relate to 
income, estate, and gift tax regulations regarding exceptions to the 
use of valuation tables.

EFFECTIVE DATE: December 13, 1995.

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

[[Page 7992]]


SUPPLEMENTARY INFORMATION:

Background

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

Need for Correction

    As published, TD 8630 contains a typographical error that is in 
need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations which is the 
subject of FR Doc. 95-30272, is corrected as follows:
    On page 63913, column 1, in the preamble in the caption EFFECTIVE 
DATE, line 2, the language ``effective December 13, 1995.'' is 
corrected to read ``effective December 13, 1995, and applicable for 
transfers after December 13, 1995''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-4179 Filed 2-29-96; 8:45 am]
BILLING CODE 4830-01-P