[Federal Register Volume 70, Number 54 (Tuesday, March 22, 2005)]
[Corrections]
[Page 14494]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C4-27294]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9164]
RIN 1545-BC33


Prohibited Allocations of Securities in an S Corporation

Correction

    In rule document 04-27294 beginning on page 75455 in the issue of 
Friday, December 17, 2004, make the following corrections:


Sec.  1.409(p)-1T  [Corrected]

    1. On page 75462, in Sec.  1.409(p)-1T(c)(3)(ii), in the first 
column, in the fifth line, ``(d)(2)(ii)(b)'' should read 
``(d)(2)(ii)(b)''.
    2. On page 75466, in the same section, in paragraph (h), in Example 
3, in paragraph (i), in the table, in the second column heading, 
``Present value of nonqualified deferred compensation'' should read 
``Present value of nonqualified deferred compensation on determination 
date''.
    3. On the same page, in the same section, in the same table, in the 
fourth column heading, ``New shares of synthetic equity on 
determination'' should read ``New shares of synthetic equity on 
determination date''
    4. On the same page, in the same section, in the same table, in the 
fifth column heading, ``Aggregate number of synthetic equity shares'' 
should read ``Aggregate number of synthetic equity shares on 
determination date''.
    5. On page 75468, in the first column, in the signature, ``Mark M. 
Matthews'' should read ``Mark E. Matthews''.

[FR Doc. C4-27294 Filed 3-21-05; 8:45 am]
BILLING CODE 1505-01-D