Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains a correction to final regulations that were published in the Federal Register on Wednesday, December 20, 2000 (65 FR 79735) relating to the generation-skipping transfer (GST) tax imposed under chapter 13 of the Internal Revenue Code.
This correction is effective December 20, 2000.Start Further Info
FOR FURTHER INFORMATION CONTACT:
James F. Hogan (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 2601 of the Internal Revenue Code.
Need for Correction
As published, the final regulations contain an error that may prove to be misleading and is in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 8912), that were the subject of FR Doc. 00-31757, is corrected as follows:End Amendment Part
On page 79740, column 2, § 26.2601-1, paragraph (b)(4)(i)(E), Example 9., line 6, the language “is to pass to the A's issue, per stirpes. Under” is corrected to read “is to pass to A's issue, per stirpes. Under”.End Amendment Part Start Signature
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).
[FR Doc. 01-4292 Filed 2-21-01; 8:45 am]
BILLING CODE 4830-01-P