[Federal Register Volume 76, Number 71 (Wednesday, April 13, 2011)]
[Rules and Regulations]
[Page 20524]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2011-4846]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9515]
RIN 1545-BH20


Guidance Under Section 1502; Amendment of Matching Rule for 
Certain Gains on Member Stock

Correction

    In rule document 2011-4846 appearing on pages 11956-11959 in the 
issue of Friday, March 4, 2011, make the following corrections:
    1. On page 11956, in the third column, under the Background 
heading, in the third line, ``See'' should read ``See''.
    2. On page 11957, in the first column, in the sixth line from the 
top, ``See'' should read ``See''.

PART 1--[CORRECTED]

    3. On page 11958, in the first column, in the fourth line, in 
amendatory instruction 3., ``Paragraph (c)(7(iii)'' should read 
``Paragraph (c)(7)(iii)''.


Sec.  1.1502-13  [Corrected]

    4. On the same page, in Sec.  1.502-13(c)(7)(ii), in Example 16(b), 
in the third column, in the 36th line, ``See'' should read ``See''.
    5. On the same page, in Sec.  1.502-13(c)(7)(ii), in Example 17(b), 
in the third column, in the fourth line from the bottom, ``See'' should 
read ``See''.
    6. On page 11959, in Sec.  1.502-13(c)(7)(ii), in Example 17(b), in 
the first column, in the 16th line from the top, ``See'' should read 
``See''.
    7. On the same page, in Sec.  1.502-13(c)(7)(iii)(B), in the first 
column, in the third line, ``see'' should read ``see''.
    8. On the same page, in Sec.  1.502-13(c)(7)(iii)(B), in the first 
column, in the seventh line, ``see'' should read ``see''.


Sec.  1.502-13T  [Corrected]

    9. On the same page, in Sec.  1.502-13T(a), in the first column, in 
the second line, ``see'' should read ``see''.
    10. On the same page, in Sec.  1.502-13T(a)(B)(2), in the second 
column, in the 14th line, ``see'' should read ``see''.
    11. On the same page, in Sec.  1.502-13T, in the second column, in 
paragraph (f)(5)(ii)(B)(3) through (f)(5)(ii)(E), in the second line, 
``see'' should read ``see''.
    12. On the same page, in Sec.  1.502-13T(a)(F)(2), in the second 
column, in the third line, ``see'' should read ``see''.

[FR Doc. C1-2011-4846 Filed 4-12-11; 8:45 am]
BILLING CODE 1505-01-D