[Federal Register Volume 67, Number 18 (Monday, January 28, 2002)]
[Rules and Regulations]
[Pages 3811-3812]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-2046]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8973]
RIN 1545-AW09


Allocation of Loss With Respect to Stock and Other Personal 
Property; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
8973) which were published in the Federal Register on Friday, December 
28, 2001 (66 FR 67081). The final regulations relate to the allocation 
of loss recognized on the disposition of stock and other personal 
property under sections 861 and 865.

DATES: This correction is effective January 8, 2002.

[[Page 3812]]


FOR FURTHER INFORMATION CONTACT: David A. Juster (202) 622-3850 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are subject to these corrections are 
under sections 861 and 865 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD8973) contains errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of final regulations (TD 8973), which 
was the subject of FR Doc. 01-31819, is corrected as follows:


Sec. 1.861-8T  [Corrected]

    1. On page 67083, column 3, Sec. 1.861-8T, line 3 of the paragraph 
heading, the language ``for other sources and activities (temporary).'' 
is corrected to read ``from other sources and activities (temporary).''


Sec. 1.865-2  [Corrected]

    2. On page 67086, column 2, Sec. 1.865-2(a)(4)(iv), Example 3. (i), 
line 10, the language ``country X for $1,000. On January 2, 2002, R'' 
is corrected to read ``Country X for $1,000. On January 2, 2002, R''.

LaNita VanDyke,
Acting Chief, Regulations Unit, Associate Chief Counsel, (Income Tax & 
Accounting).
[FR Doc. 02-2046 Filed 1-25-02; 8:45 am]
BILLING CODE 4830-01-P