[Federal Register Volume 61, Number 145 (Friday, July 26, 1996)]
[Rules and Regulations]
[Page 39072]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-19004]


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DEPARTMENT OF THE TREASURY
26 CFR Part 1

[TD 8662]
RIN 1545-AQ64


Diversification of Common Trust Funds; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8662] which were published in the Federal Register on Thursday, May 2, 
1996 (61 FR 19546). The final regulations relate to the diversification 
of common trust funds at the time of a combination or division.

EFFECTIVE DATE: May 2, 1996.

FOR FURTHER INFORMATION CONTACT: Steven Schneider, (202) 622-3060 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 584 of the Internal Revenue Code.

Need for Correction

    As published, TD 8662 contains an error that is in need of 
correction.

Correction of Publication

    Accordingly, the publication of final regulations which are the 
subject of FR Doc. 96-10393 is corrected as follows.


Sec. 1.584-4  [Corrected]

    On page 19547, column 1, Sec. 1.584-4(a), the fifteenth line from 
the bottom of the paragraph, the language ``participant in 
substantially the same as'' is corrected to read ``participant is 
substantially the same as''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-19004 Filed 7-25-96; 8:45 am]
BILLING CODE 4830-01-U