[Federal Register Volume 66, Number 36 (Thursday, February 22, 2001)]
[Rules and Regulations]
[Page 11108]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-4292]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 26

[TD 8912]
RIN 1545-AX08


Generation-Skipping Transfer Issues; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations that 
were published in the Federal Register on Wednesday, December 20, 2000 
(65 FR 79735) relating to the generation-skipping transfer (GST) tax 
imposed under chapter 13 of the Internal Revenue Code.

DATES: This correction is effective December 20, 2000.

FOR FURTHER INFORMATION CONTACT: James F. Hogan (202) 622-3090 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 2601 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations contain an error that may prove 
to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8912), 
that were the subject of FR Doc. 00-31757, is corrected as follows:


Sec. 26.2601-1  [Corrected]

    On page 79740, column 2, Sec. 26.2601-1, paragraph (b)(4)(i)(E), 
Example 9., line 6, the language ``is to pass to the A's issue, per 
stirpes. Under'' is corrected to read ``is to pass to A's issue, per 
stirpes. Under''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and 
Strategic Planning).
[FR Doc. 01-4292 Filed 2-21-01; 8:45 am]
BILLING CODE 4830-01-P