Skip to Content

Rule

Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to final regulations.

SUMMARY:

This document contains corrections to TD 8886, which was published in the Federal Register on Monday, June 12, 2000 (65 FR 36908). These regulations relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder of reversionary interests.

DATES:

Effective June 12, 2000.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

William Blodgett, (202) 622-3090 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 7520 of the Internal Revenue Code.

Need for Correction

As published, TD 8886 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Start Amendment Part

Accordingly, the publication of final regulations (TD 8886), which is the subject of FR Doc.

End Amendment Part
[Corrected]
Start Amendment Part

1. On page 36942, § 25.2512-5(d)(2)(v)(A), the first formula of the page, the language

End Amendment Part

is corrected to read

Start Amendment Part

2. On page 36942, § 25.2512-5(d)(2)(v)(B), the second formula running the complete width of the page, the language

End Amendment Part

Start Amendment Part

is corrected to read

End Amendment Part

Start Signature

Cynthia E. Grigsby

Chief, Regulations Unit, Office of Special Counsel, (Modernization & Strategic Planning).

End Signature End Supplemental Information

[FR Doc. 00-24707 Filed 9-27-00; 8:45 am]

BILLING CODE 4830-01-P