Correction

Page 2

3 of 8 DOCUMENTS

Treasury Decisions

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Correction

DEPARTMENT OF THE TREASURY

    Internal Revenue Service (IRS)

26 CFR Part 1

61 FR 2869; RIN 1545-AE86

Definition of an S Corporation

T.D. 8600

DATE: January 29, 1996

Correction

In the correction to rule document 95-17914 corrected on page 49976 in the issue of Wednesday, September 27, 1995, make the following correction:

§ 1.1361-1[Corrected]

In correction 4 to § 1.1361-1(k)(1), in the third line, "OSST " should read "QSST ".

BILLING CODE 1505-01-D

11052B

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