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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...
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:
[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
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 .