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Noncompensatory Partnership Options

Department of the Treasury Internal Revenue Service 26 CFR Part 1 [TD 9612] RIN 1545-BA53 Correction In rule document 2013-2259 appearing on pages 7997-8016 in the issue of Tues...

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Department of the Treasury

Internal Revenue Service

26 CFR Part 1
[TD 9612]
RIN 1545-BA53

Correction

In rule document 2013-2259 appearing on pages 7997-8016 in the issue of Tuesday, February 5, 2013, make the following correction:

§ 1.704-1

[Corrected]

In § 1.704-1, on page 8012, the second table should appear as follows:

	Basis	Value
Assets:
Property D	$24,000	$33,000
Cash	$12,000	$12,000
Total	$36,000	$45,000
Liabilities and Capital:
K	$13,000	$15,000
L	$13,000	$15,000
M	$10,000	$15,000
	$36,000	$45,000

[FR Doc. C1-2013-02259 Filed 3-29-13; 8:45 am]

BILLING CODE 1505-01-D

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

78 FR 19100

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Noncompensatory Partnership Options,” thefederalregister.org (March 29, 2013), https://thefederalregister.org/documents/C1-2013-02259/noncompensatory-partnership-options.