# Liabilities Assumed in Certain Corporate Transactions; Correction
> **IRS** · Correction to temporary and final regulations. · Published 2001-02-14 · Effective 2001-01-04 · 66 FR 10190
## Document
- **Document number:** 01-3775
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 10190
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-02-14
- **Effective date:** 2001-01-04
- **Treasury docket:** TD 8924
## Abstract

This document contains a correction to temporary and final regulations that were published in the Federal Register on January 4, 2001 (66 FR 723). This document relates to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/02/14/01-3775/liabilities-assumed-in-certain-corporate-transactions-correction)
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