[Federal Register Volume 75, Number 181 (Monday, September 20, 2010)] [Rules and Regulations] [Page 57163] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C1-2010-20060] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [Docket No. TD-9497] RIN 1545-BI97 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Correction In rule document 2010-20060 beginning on page 49394 in the issue of Friday, August 13, 2010 make the following corrections: 1. On page 49397, in the third column, the heading should read ``2. Exception for Distributions and Charitable Contributions Consistent with Historical Practice --In General''. 2. On page 49400, in the third column, in the second full paragraph, in line six ``occurring prior to August 11, 2010 by taking a return position consistent with these provisions'' should read ``occurring prior to August 11, 2010, by taking a return position consistent with these provisions''. Sec. 1.108(i)-0T [Corrected] 3. On page 49402, in the second column, (b)(2)(i), on the fifth line, ``2010 However, an electing corporation '' should read ``2010. However, an electing corporation''. Sec. 1.108(i)-1T [Corrected] 4. On page 49403, in the first column, (b)(2)(B)(iv), in line six ``deemed dividend all the earnings and'' should read ``deemed dividend the all earnings and''. [FR Doc. C1-2010-20060 Filed 9-17-10; 8:45 am] BILLING CODE 1505-01-D