Source: https://www.federalregister.gov/documents/2002/09/10/02-22927/partnership-mergers-and-divisions-correction
Timestamp: 2017-10-18 17:32:29
Document Index: 84461355

Matched Legal Cases: ['§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Partnership Mergers and Divisions; Correction
Partnership Mergers and Divisions; Correction
A Rule by the Internal Revenue Service on 09/10/2002
https://www.federalregister.gov/d/02-22927 https://www.federalregister.gov/d/02-22927
This document contains corrections to final regulations (TD 8925), which were published in the Federal Register on Thursday, January 4, 2001 (66 FR 715), relating to the tax consequences of partnership mergers and divisions.
Mary Beth Collins (202) 622-3080 or Daniel Carmody (202) 622-3050 (not toll-free numbers).
The final regulations that are the subject of these corrections are under section 708 of the Internal Revenue Code.
As published, final regulations (TD 8925) contains errors which may prove to be misleading and are in need of clarification.
2. Each entry listed in the “Section/Location” column in the following table is amended by removing the text indicated in the “Remove” column, and adding the text indicated in the “Add” column.
§ 1.708-1(b)(4) second sentence (b)(1)(i) (b)(1)
§ 1.708-1(b)(4), in four locations in third sentence (b)(1)(iv) (b)(4)
§ 1.708-1(b)(4), Example. (iii), last sentence § 1.708-1(b)(1)(iv) § 1.708-1(b)(4)
§ 1.708-1(b)(5), in three locations in last sentence (b)(1)(v) (b)(5)
[FR Doc. 02-22927 Filed 9-9-02; 8:45 am]