# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations (TD 8973) which were published in the *Federal Register* on Friday, December 28, 2001 (66 FR 67081). The final regulations relate to the allocation of loss recognized on the disposition of stock and other personal property under sections 861 and 865.
**DATES:**
This correction is effective January 8, 2002.
**FOR FURTHER INFORMATION CONTACT:**
David A. Juster (202) 622-3850 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are subject to these corrections are under sections 861 and 865 of the Internal Revenue Code.
**Need for Correction**
As published, final regulations (TD8973) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of final regulations (TD 8973), which was the subject of FR Doc. 01-31819, is corrected as follows:
**26 CFR Part 1**
§ 1.861-8T
1. On page 67083, column 3, § 1.861-8T, line 3 of the paragraph heading, the language “for other sources and activities (temporary).” is corrected to read “from other sources and activities (temporary).”
**26 CFR Part 1**
§ 1.865-2
2. On page 67086, column 2, § 1.865-2(a)(4)(iv), *Example 3* . (i), line 10, the language “country X for $1,000. On January 2, 2002, R” is corrected to read “Country X for $1,000. On January 2, 2002, R”.
LaNita VanDyke,
Acting Chief, Regulations Unit, Associate Chief Counsel, (Income Tax & Accounting).