# Partnership Mergers and Divisions; Correction
> **IRS** · Correcting Amendment. · Published 2002-09-10 · 67 FR 57330
## Document
- **Document number:** 02-22927
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 57330
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-09-10
- **Treasury docket:** TD 8925
## Abstract

This document contains corrections to final regulations (TD 8925), which were published in the Federal Register on Thursday, January 4, 2001 (66 FR 715), relating to the tax consequences of partnership mergers and divisions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/09/10/02-22927/partnership-mergers-and-divisions-correction)
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