[Federal Register Volume 65, Number 189 (Thursday, September 28, 2000)]
[Rules and Regulations]
[Page 58222]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-24707]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 25

[TD 8886]
RIN 1545-AX07


Use of Actuarial Tables in Valuing Annuities, Interests for Life 
or Terms of Years, and Remainder or Reversionary Interests; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to TD 8886, which was 
published in the Federal Register on Monday, June 12, 2000 (65 FR 
36908). These regulations relate to the use of actuarial tables in 
valuing annuities, interests for life or terms of years, and remainder 
of reversionary interests.

DATES: Effective June 12, 2000.

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

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 7520 of the Internal Revenue Code.

Need for Correction

    As published, TD 8886 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of final regulations (TD 8886), which 
is the subject of FR Doc. 00-12986, is corrected as follows:


Sec. 25.2512-5  [Corrected]

    1. On page 36942, Sec. 25.2512-5(d)(2)(v)(A), the first formula of 
the page, the language
[GRAPHIC] [TIFF OMITTED] TR28SE00.000

    is corrected to read
    [GRAPHIC] [TIFF OMITTED] TR28SE00.001
    

    2. On page 36942, Sec. 25.2512-5(d)(2)(v)(B), the second formula 
running the complete width of the page, the language
[GRAPHIC] [TIFF OMITTED] TR28SE00.002


    is corrected to read
    [GRAPHIC] [TIFF OMITTED] TR28SE00.003
    

Cynthia E. Grigsby
Chief, Regulations Unit, Office of Special Counsel, (Modernization & 
Strategic Planning).
[FR Doc. 00-24707 Filed 9-27-00; 8:45 am]
BILLING CODE 4830-01-P