[Federal Register Volume 61, Number 140 (Friday, July 19, 1996)]
[Rules and Regulations]
[Page 37683]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-18139]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[T.D. 8128]


Miscellaneous Provisions Relating to the Tax Treatment of 
Partnership Items; Procedure and Administration; OMB Control Numbers; 
Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to temporary regulations 
(T.D. 8128), which were published in the Federal Register on Thursday, 
March 5, 1987 (52 FR 6779) relating to certain rules for the tax 
treatment of partnership items.

EFFECTIVE DATE: March 5, 1987.

FOR FURTHER INFORMATION CONTACT: D. Lindsay Russell (202) 622-3050, 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this correction 
is under sections 6221 thru 6233 of the Internal Revenue Code.

Need for Correction

    As published, the temporary regulations (T.D. 8128) contains an 
error which may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

    Accordingly, 26 CFR part 301 is corrected by making the following 
correcting amendment:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for part 301 continues to read 
in part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec. 301.6231(a)(7)-1T  [Correctly redesignated from 
Sec. 301.6231(a)(7)-1]

     Par. 2. Section 301.6231(a)(7)-1 is redesignated as 
Sec. 301.6231(a)(7)-1T.
Michael L. Slaughter,
Acting Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-18139 Filed 7-18-96; 8:45 am]
BILLING CODE 4830-01-P