# Purchase Price Allocation In Deemed and Actual Asset Acquisitions; Correction
> **IRS** · Correction to final regulations. · Published 2001-03-30 · Effective 2001-03-16 · 66 FR 17362
## Document
- **Document number:** 01-7934
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 17362
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-03-30
- **Effective date:** 2001-03-16
- **Treasury docket:** TD 8940
## Abstract

This document contains a correction to final regulations relating to deemed and actual asset acquisitions under sections 338 and 1060. The final regulations that were published in the Federal Register on Tuesday, February 13, 2001 (66 FR 9925).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/03/30/01-7934/purchase-price-allocation-in-deemed-and-actual-asset-acquisitions-correction)
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