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

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains a correction to final regulations (TD 9448), that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.

DATES:

This correction is effective on June 8, 2009 and is applicable beginning May 1, 2009.

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FOR FURTHER INFORMATION CONTACT:

Mayer R. Samuels, (202) 622-3090 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulation (TD 9448) that is the subject of this correction is under sections 170 and 2032 of the Internal Revenue Code.

Need for Correction

As published, TD 9448 contains errors that may prove to be misleading and is in need of clarification.

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List of Subjects

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Correction of Publication

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Accordingly,

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PART 1—INCOME TAXES

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Authority: 26 U.S.C. 7805 * * *

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SectionRemoveAdd
§ 1.170A-12(e)(2) following the formulaTable 90CM in § 20.2031-7Table 2000CM in § 20.2031-7T.
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PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

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Authority: 26 U.S.C. 7805 * * *

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Alternate valuation.
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(f) * * *

(1) [Reserved]. Further guidance, see § 20.2032-1T(f)(1).

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Treena V. Garrett,

Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E9-13241 Filed 6-5-09; 8:45 am]

BILLING CODE 4830-01-P