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Proposed Rule

Foreign Trusts That Have U.S. Beneficiaries; 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.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to notice of proposed rulemaking and notice of public hearing.

SUMMARY:

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Monday, August 7, 2000 (65 FR 48185) relating to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries.

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FOR FURTHER INFORMATION CONTACT:

Willard W. Yates at (202) 622-3880 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking and notice of public hearing that is the subject of this correction is under section 679 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

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Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-209038-89), that was the subject of FR Doc.

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1. On page 48187, column 2, in the preamble under the paragraph heading

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2. On page 48188, column 1, in the preamble under the paragraph heading

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3. On page 48188, column 3, in the preamble under the paragraph heading

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4. On page 48189, column 2, in the preamble under the paragraph heading

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5. On page 48189, column 3, in the preamble under the paragraph heading

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6. On page 48189, column 3, in the preamble under the paragraph heading

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Cynthia E. Grigsby,

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

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[FR Doc. 00-28424 Filed 11-8-00; 8:45 am]

BILLING CODE 4830-01-P