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Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock

---
identifier: "/us/fr/C1-2011-4846"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2011-4846"
section_name: "Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock"
positive_law: false
currency: "2011-04-13"
last_updated: "2011-04-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2011-4846"
document_type: "rule"
publication_date: "2011-04-13"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BH20"
fr_citation: "76 FR 20524"
fr_volume: 76
docket_ids:
  - "TD 9515"
---

#  [Corrected]

**Correction**

In rule document 2011-4846 appearing on pages 11956-11959 in the issue of Friday, March 4, 2011, make the following corrections:

1. On page 11956, in the third column, under the Background heading, in the third line, “ *See* ” should read “See”.

2. On page 11957, in the first column, in the sixth line from the top, “ *See* ” should read “See”.

**PART 1—[CORRECTED]**

3. On page 11958, in the first column, in the fourth line, in amendatory instruction 3., “Paragraph (c)(7(iii)” should read “Paragraph (c)(7)(iii)”.

§ 1.1502-13

4. On the same page, in § 1.502-13(c)(7)(ii), in Example 16(b), in the third column, in the 36th line, “ *See* ” should read “See”.

5. On the same page, in § 1.502-13(c)(7)(ii), in Example 17(b), in the third column, in the fourth line from the bottom, “ *See* ” should read “See”.

6. On page 11959, in § 1.502-13(c)(7)(ii), in Example 17(b), in the first column, in the 16th line from the top, “ *See* ” should read “See”.

7. On the same page, in § 1.502-13(c)(7)(iii)(B), in the first column, in the third line, “ *see* ” should read “see”.

8. On the same page, in § 1.502-13(c)(7)(iii)(B), in the first column, in the seventh line, “ *see* ” should read “see”.

§ 1.502-13T

9. On the same page, in § 1.502-13T(a), in the first column, in the second line, “ *see* ” should read “see”.

10. On the same page, in § 1.502-13T(a)(B)(2), in the second column, in the 14th line, “ *see* ” should read “see”.

11. On the same page, in § 1.502-13T, in the second column, in paragraph (f)(5)(ii)(B)(3) through (f)(5)(ii)(E), in the second line, “ *see* ” should read “see”.

12. On the same page, in § 1.502-13T(a)(F)(2), in the second column, in the third line, “ *see* ” should read “see”.