# Section 663(c); Separate Share Rules Applicable to Estates; Correction
> **IRS** · Correction to final regulations. · Published 2000-03-28 · Effective 1999-12-28 · 65 FR 16317
## Document
- **Document number:** 00-5236
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 16317
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-28
- **Effective date:** 1999-12-28
- **Treasury docket:** TD 8849
## Abstract

This document contains corrections to final regulations which were published in the Federal Register on Tuesday, December 28, 1999 (64 FR 72540), relating to separate share rules applicable to estates under section 663(c) of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/28/00-5236/section-663c-separate-share-rules-applicable-to-estates-correction)
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