Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations that were published in the
This correction is effective September 5, 2000.
James F. Hogan (202) 622–3090 (not a toll-free number).
The final regulations that are subject of these corrections are under section 2702 of the Internal Revenue Code.
As published, final regulations (TD 8899) contain errors that may prove to be misleading and are in need of clarification.