Correction

Page 3

4 of 6 DOCUMENTS

Treasury Decisions

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Rules and Regulations

DEPARTMENT OF THE TREASURY

    Internal Revenue Service (IRS)

26 CFR Part 1

60 FR 58234; RIN 1545-AE86

Definition of an S Corporation; Correction

T.D. 8600

DATE: November 27, 1995

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations [TD 8600] which were published in the Federal Register for Friday, July 21, 1995 (60 FR 37578). The final regulations relate to the definition of an S corporation.

EFFECTIVE DATE: July 21, 1995.

FOR FURTHER INFORMATION CONTACT: Laura Howell, (202) 622-3060 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 1361 of the Internal Revenue Code.

Need for Correction

As published, TD 8600 contains a typographical error that is in need of correction.

Correction of Publication

Accordingly, the publication of the final regulations which is the subject of FR Doc. 95-17914, is corrected as follows:

§ 1.1361-1 -- [Corrected]

On page 37587, column 1, § 1.1361-1 (which was corrected at 60 FR 49976, Sept. 27, 1995), paragraph (k)(1), paragraph (ii) of Example 1., in the last sentence of the paragraph, the date "July 27, 1997" is corrected to read "July 28, 1997".

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 95-28801 Filed 11-24-95; 8:45 am]

BILLING CODE 4830-01-P

11052B

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