# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to final regulations that were published in the *Federal Register* on Wednesday, December 20, 2000 (65 FR 79735) relating to the generation-skipping transfer (GST) tax imposed under chapter 13 of the Internal Revenue Code.
**DATES:**
This correction is effective December 20, 2000.
**FOR FURTHER INFORMATION CONTACT:**
James F. Hogan (202) 622-3090 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under section 2601 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
**26 CFR Part 26**
Accordingly, the publication of the final regulations (TD 8912), that were the subject of FR Doc. 00-31757, is corrected as follows:
§ 26.2601-1
On page 79740, column 2, § 26.2601-1, paragraph (b)(4)(i)(E), *Example 9.* , line 6, the language “is to pass to the *A* 's issue, per stirpes. Under” is corrected to read “is to pass to *A* 's issue, per stirpes. Under”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).