# At-Risk Limitations; Interest Other Than That of a Creditor; Correction
> **IRS** · Correction to final regulations. · Published 2004-05-12 · Effective 2004-05-03 · 69 FR 26304
## Document
- **Document number:** 04-10789
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 26304
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/12/04-10789/at-risk-limitations-interest-other-than-that-of-a-creditor-correction)
---
*AI Analytics · CC0 1.0*