[Federal Register Volume 75, Number 181 (Monday, September 20, 2010)]
[Rules and Regulations]
[Page 57163]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2010-20060]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[Docket No. TD-9497]
RIN 1545-BI97


Guidance Regarding Deferred Discharge of Indebtedness Income of 
Corporations and Deferred Original Issue Discount Deductions

Correction

    In rule document 2010-20060 beginning on page 49394 in the issue of 
Friday, August 13, 2010 make the following corrections:
    1. On page 49397, in the third column, the heading should read ``2. 
Exception for Distributions and Charitable Contributions Consistent 
with Historical Practice --In General''.
    2. On page 49400, in the third column, in the second full 
paragraph, in line six ``occurring prior to August 11, 2010 by taking a 
return position consistent with these provisions'' should read 
``occurring prior to August 11, 2010, by taking a return position 
consistent with these provisions''.



Sec. 1.108(i)-0T  [Corrected]

    3. On page 49402, in the second column, (b)(2)(i), on the fifth 
line, ``2010 However, an electing corporation '' should read ``2010. 
However, an electing corporation''.



Sec. 1.108(i)-1T  [Corrected]

    4. On page 49403, in the first column, (b)(2)(B)(iv), in line six 
``deemed dividend all the earnings and'' should read ``deemed dividend 
the all earnings and''.

[FR Doc. C1-2010-20060 Filed 9-17-10; 8:45 am]
BILLING CODE 1505-01-D