Amount Determined Under Section 956 for Corporate United States Shareholders; Correction

---
identifier: "/us/fr/2019-13489"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Amount Determined Under Section 956 for Corporate United States Shareholders; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2019-13489"
section_name: "Amount Determined Under Section 956 for Corporate United States Shareholders; Correction"
positive_law: false
currency: "2019-06-25"
last_updated: "2019-06-25"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2019-13489"
document_type: "rule"
publication_date: "2019-06-25"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BO88"
fr_citation: "84 FR 29799"
fr_volume: 84
docket_ids:
  - "TD 9859"
effective_date: "2019-07-22"
fr_action: "Final rule; correction."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Final rule; correction.

**SUMMARY:**

This document contains corrections to final regulations (TD 9859) that were published in the *Federal Register* on Thursday, May 23, 2019. The final regulations reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations.

**DATES:**

This correction is effective on July 22, 2019.

**FOR FURTHER INFORMATION CONTACT:**

Rose E. Jenkins at (202) 317-6934 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations (TD 9859) that are the subject of this correction are issued under section 956 of the Internal Revenue Code.

**Need for Correction**

As published May 23, 2019 (84 FR 23716) the final regulations (TD 9859) contain errors that need to be corrected.

**Correction**

In FR Doc. 2019-10749 appearing on page 23716 in the *Federal Register* of Thursday, May 23, 2019, the following correction is made:

§ 1.956-1

**26 CFR Part 1**

*Par. 1.* On page 23717, in the second column, in Par. 2, instruction 4, § 1.956-1, correct the third entry in the table to read as follows:

| Old paragraphs | New paragraphs |
| --- | --- |
|  |  |
| *    *    *    *    * |  |
| (b)(4)(iii)(i) and (ii) | (b)(4)(iii)(A) and (B). |
|  |  |
| *    *    *    *    * |  |

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).