{"abstract":"This document contains a correction to a notice of proposed rulemaking (REG-163113-02) that was published in the Federal Register on Thursday, August 4, 2016 (81 FR 51413). The proposed regulations concern the valuation of interests in corporations and partnerships for estate, gift, and generation-skipping transfer tax purposes.","action":"Correction to notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/10/04/2016-23957.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 68378","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and outlines of topics to be discussed at the public hearing scheduled for December 1, 2016, for the notice of proposed rulemaking at 81 FR 51413, August 4, 2016, are still being accepted and must be received by November 2, 2016.","disposition_notes":null,"docket_ids":["REG-163113-02"],"dockets":[],"document_number":"2016-23957","effective_on":null,"end_page":68379,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/10/04/2016-23957.xml","html_url":"https://www.federalregister.gov/documents/2016/10/04/2016-23957/estate-gift-and-generation-skipping-transfer-taxes-restrictions-on-liquidation-of-an-interest","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-23957?publication_date=2016-10-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-10-04/2016-23957/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":632,"last_updated":"2026-04-18 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-10-04/pdf/2016-23957.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-23957.pdf?1475498775","publication_date":"2016-10-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/10/04/2016-23957.txt","regulation_id_number_info":{"1545-BB71":{"issue":"201704","html_url":"https://www.federalregister.gov/regulations/1545-BB71/liquidation-of-an-interest","title":"Liquidation of an Interest","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201704&RIN=1545-BB71&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BB71"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Speakers list for Agenda","document_id":"IRS-2016-0022-9783"},{"title":"Temporary list","document_id":"IRS-2016-0022-9775"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BB71/liquidation-of-an-interest","title":"Liquidation of an Interest"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0022","supporting_documents_count":2,"docket_id":"IRS-2016-0022","regulation_id_number":"1545-BB71","title":"Liquidation of an Interest (REG-163113-02)","checked_regulationsdotgov_at":"2016-10-24T06:00:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":68378,"subtype":null,"title":"Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest; Correction","toc_doc":"Restrictions on Liquidation of an Interest; Correction","toc_subject":"Estate, Gift, and Generation-Skipping Transfer Taxes:","topics":[],"type":"Proposed Rule","volume":81}