Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
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.
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
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 PublicationStart Amendment Part
Accordingly, the publication of final regulations (TD 8886), which is the subject of FR Doc.End Amendment Part
1. On page 36942, § 25.2512-5(d)(2)(v)(A), the first formula of the page, the languageEnd Amendment Part
is corrected to readStart Amendment Part
2. On page 36942, § 25.2512-5(d)(2)(v)(B), the second formula running the complete width of the page, the languageEnd Amendment Part Start Amendment Part
is corrected to readEnd Amendment Part Start Signature
Cynthia E. Grigsby
Chief, Regulations Unit, Office of Special Counsel, (Modernization & Strategic Planning).
[FR Doc. 00-24707 Filed 9-27-00; 8:45 am]
BILLING CODE 4830-01-P