[Federal Register Volume 74, Number 60 (Tuesday, March 31, 2009)]
[Rules and Regulations]
[Page 14479]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-7203]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Income Taxes; Transfers of Property by U.S. Persons to Foreign 
Corporations

CFR Correction

    In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.301 to 1.400), revised as of April 1, 2008, on page 306, in Sec.  
1.367(a)-6T, in paragraph (e)(5)(ii)(B), reinstate the remainder of the 
first sentence, following the word ``some'', to read as follows: ``. . 
. portion of which was recaptured on the disposition, of the recaptured 
portions of those overall foreign losses after multiplication by the 
following fraction:''.
[FR Doc. E9-7203 Filed 3-30-09; 8:45 am]
BILLING CODE 1505-01-D