[Federal Register Volume 62, Number 31 (Friday, February 14, 1997)]
[Rules and Regulations]
[Page 6874]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-3653]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8692]
RIN 1545-AR76


Reissuance of Mortgage Credit Certificates; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to the final and temporary regulations.

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SUMMARY: This document contains a correction to the final and temporary 
regulations (TD 8692) which were published in the Federal Register on 
Tuesday, December 17, 1996 (61 FR 66212). The final and temporary 
regulations relates to the reissuance of mortgage credit certificates.

EFFECTIVE DATE: December 17, 1996.

FOR FURTHER INFORMATION CONTACT: Michael Wachtel, (202) 622-3980 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations that is subject to this 
correction is under section 25 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 8692) 
contains an error which may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 8692) which is the subject of FR Doc. 96-31772 is corrected as 
follows:
    On page 66212, column 3, in the heading, the RIN ``RIN 1545-AR57'' 
is corrected to read ``RIN 1545-AR76''.
Cynthia E. Grigsby,
Chief, Regulations Unit Assistant Chief Counsel (Corporate).
[FR Doc. 97-3653 Filed 2-13-97; 8:45 am]
BILLING CODE 4830-01-U