[Federal Register Volume 64, Number 232 (Friday, December 3, 1999)]
[Rules and Regulations]
[Page 67763]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-55540]


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DEPARTMENT OF THE TREASURY


Internal Revenue Service

26 CFR Part 1

Determination of Tax Liability

CFR Correction

    In Title 26 of the Code of Federal Regulations, part 1 
(Sec. Sec. 1.641 to 1.850), revised as of April 1, 1999, page 293, in 
Sec. 1.704--1 (b)(0), in the table in the first column, under 
``Section'' the first, second, fourth and fifth lines respectively 
should read, 1.704-1(b)(0), 1.704-1(b)(1), 1.704-1 (b)(1)(ii) and 
1.704-1(b)(1)(iii).
    Also, in the second column, under ``Heading'' ``Maintenance of 
capital accounts'' make the following changes in the second column of 
the table:
    1.704-1(b)(2)(d)(2) should read 1.704-1(b)(2)(iv)(d)(2)
    1.704-1(b)(2)(iv)(3) should read 1.704-1(b)(2)(iv)(d)(3)
    1.704-1(2)(iv)(e)(1) should read 1.704-1(b)(2)(iv)(e)(1)
    1.704-1(b)(2)(e)(2) should read 1.704-1(b)(2)(iv)(e)(2)

[FR Doc. 99-55540 Filed 12-2-99; 8:45 am]
BILLING CODE 1505-01-D