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Guidance Regarding Claims for Certain Income Tax Convention Benefits; 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 final regulations.

SUMMARY:

This document contains corrections to final regulations (TD 8889) which were published in the Federal Register on Monday, July 3, 2000 (65 FR 40993). The final regulations relate to claims for certain income tax convention benefits.

DATES:

This correction is effective July 3, 2000.

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FOR FURTHER INFORMATION CONTACT:

Shawn R. Pringle (202) 622-3850 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations that are subject to these corrections are under section 894 of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 8889) 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 final regulations (TD 8889),which was the subject of FR Doc.

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1. On page 40996, column 2, in the preamble under the paragraph heading “D. Treatment of Complex Trusts”, paragraph 2, line 13 from the bottom of the paragraph, the language “the hands of the interest holder are” is corrected to read “the hands of the interest holder are not”.

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2. One page 40997, column 1, in the preamble under the paragraph heading “Special Analyses”, paragraph 1, line 2, the language “treasury decision not a significant” is corrected to read “Treasury decision is not a significant”.

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[Corrected]
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3. On page 40997, column 1, correct the amendatory instruction for Par. 2. to read as follows:

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1. Paragraph (d) is redesignated as paragraph (e), and a new paragraph (d) is added.

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2. In newly designated paragraph (e), add a sentence at the end of the paragraph.

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The additions read as follows:

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4. On page 40999, column 2, § 1.894-1(d)(5), paragraph (i) of

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5. On page 40999, column 2, § 1.894-1(d)(5), paragraph (i) of

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6. On page 40999, column 2, § 1.894-1(d)(5), paragraph (ii) of

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7. On page 40999, column 2, § 1.894-1(d)(5), paragraph (ii) of

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8. On page 41000, column 1, § 1.894-1(d)(5), paragraph (i) of

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9. On page 41000, column 2, § 1.894-1, after paragraph (d)(6), add a sentence at the end of paragraph (e) to read as follows:

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Income affected by treaty.
* * * * *

(e) * * * See paragraph (d)(6) of this section for applicability dates for paragraph (d) of this section.

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10. On page 41000, column 2, a new amendatory instruction Par. 3. is added to read as follows:

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Cynthia E. Grigsby,

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

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[FR Doc. 00-31255 Filed 12-7-00; 8:45 am]

BILLING CODE 4830-01-U