Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction

---
identifier: "/us/fr/01-4922"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "01-4922"
section_name: "Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction"
positive_law: false
currency: "2001-03-01"
last_updated: "2001-03-01"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "01-4922"
document_type: "rule"
publication_date: "2001-03-01"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AX60"
fr_citation: "66 FR 12853"
fr_volume: 66
docket_ids:
  - "TD 8934"
effective_date: "2001-03-13"
fr_action: "Correction to final regulations."
---


#  Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document contains corrections to final regulations that were published in the *Federal Register* on Friday, January 12, 2001 (66 FR 2811), relating to reopenings of Treasury securities, other debt instruments, and original issue discount.

**DATES:**

This correction is effective March 13, 2001.

**FOR FURTHER INFORMATION CONTACT:**

William E. Blanchard, (202) 622-3950 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations (TD 8934) that are the subject of these corrections are under section 1275 of the Internal Revenue Code.

**Need for Correction**

As published the final regulations (TD 8934) contain errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of the final regulations (TD 8934), which were the subject of FR Doc. 01-622, is corrected as follows:

On page 2813, column 2, in the preamble under the heading “(2) Yield Test”, second line from the bottom of the column the language “pecent test in the proposed regulations” is corrected to read “percent test in the proposed regulations”.

Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special Counsel (Modernization & Strategic Planning).