[Federal Register Volume 85, Number 187 (Friday, September 25, 2020)]
[Rules and Regulations]
[Page 60358]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2020-18543]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9909]
RIN 1545-BP35


Limitation on Deduction for Dividends Received From Certain 
Foreign Corporations and Amounts Eligible for Section 954 Look-Through 
Exception

Correction

    In rule document 2020-18543 beginning on page 53068 in the issue of 
Thursday, August 27, 2020, make the following corrections:
    1. (a) On page 53074, in the second column, in the second full 
paragraph, in the ninth line ``$100 x'' should read ``$100x''.
    (b) On the same page, in the same column, in the same paragraph, in 
the 13th line ``$100 x'' should read ``$100x''.
    (c) On the same page, in the same column, in the same paragraph, in 
the 21st line ``$100 x'' should read ``$100x''.
    2. On page 53074, in the second column, in the second full 
paragraph, in the 15th line ``$1 x'' should read ``$1x''.
    3. On page 53074, in the second column, in the second full 
paragraph, in the 17th line ``$99 x'' should read ``$99x''.
    4. (a) On page 53075, in the third column, in the first full 
paragraph, in the 11th line ``$100 x'' should read ``$100x''.
    (b) On the same page, in the same column, in the same paragraph, in 
the 13th line ``$100 x'' should read ``$100x''.
    (c) On the same page, in the same column, in the same paragraph, in 
the 15th line ``$100 x'' should read ``$100x''.
    (d) On the same page, in the same column, in the same paragraph, in 
the 20th line ``$100 x'' should read ``$100x''.
    (e) On the same page, in the same column, in the same paragraph, in 
the 27th line ``$100 x'' should read ``$100x''.
    (f) On the same page, in the same column, in the same paragraph, in 
the 37th line ``$100 x'' should read ``$100x''.


Sec.  1.245A-5  [Corrected]

    5. On page 53086, in Sec.  1.245A-5, in the third column, in the 
second full paragraph, in the 19th line the heading ``(B) Special rules 
regarding carryover foreign target stock.'' should start a new 
paragraph.

[FR Doc. C1-2020-18543 Filed 9-24-20; 8:45 am]
BILLING CODE 1301-00-D