66 FR 41 pg. 12853 - Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction
Type: RULEVolume: 66Number: 41Page: 12853
Docket number: [TD 8934]
FR document: [FR Doc. 01-4922 Filed 2-28-01; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8934]
RIN 1545-AX60
Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to final regulations.
SUMMARY:
This document contains corrections to final regulations that were published in the Federal Register on Friday, January 12, 2001 (66 FR 2811), relating to reopenings of Treasury securities, other debt instruments, and original issue discount.
DATES:
This correction is effective March 13, 2001.
FOR FURTHER INFORMATION CONTACT:
William E. Blanchard, (202) 622-3950 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 8934) that are the subject of these corrections are under section 1275 of the Internal Revenue Code.
Need for Correction
As published the final regulations (TD 8934) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 8934), which were the subject of FR Doc. 01-622, is corrected as follows:
On page 2813, column 2, in the preamble under the heading "(2) Yield Test", second line from the bottom of the column the language "pecent test in the proposed regulations" is corrected to read "percent test in the proposed regulations".
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization Strategic Planning).
[FR Doc. 01-4922 Filed 2-28-01; 8:45 am]
BILLING CODE 4830-01-P