This PDF is the current document as it appeared on Public Inspection on 03/25/2013 at 08:45 am.
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2012, on page 505, in § 1.1502-36, at the end of paragraph (d)(8) Example 6 (ii)(D)(3), reinstate the following sentence:End Amendment Part
(d) * * *
(8) * * *
Example 6. * * *
(ii) * * *
(D) * * *
(3) * * * Under the general rules of this paragraph (d), S1's $60 tier-down attribute reduction amount is allocated and applied to reduce S1's basis in its asset from $500 to $440.
[FR Doc. 2013-07100 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D