[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] ----------------------------------------------------------------------- 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