At-Risk Limitations; Interest Other Than That of a Creditor; Correction
other · IRS · Rule · Published 2004-05-12 · Effective 2004-05-03 · 69 FR 26304
Document
Document number
04-10789
Federal Register citation
69 FR 26304
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-05-12
Effective date
2004-05-03
Treasury docket
TD 9124
Abstract
This document contain a correction to final regulations that were published in the Federal Register on Monday, May 3, 2004 (69 FR 24078) relating to the treatment, for purposes of the at-risk limitations, of amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person (other than the borrower) with such an interest.