# Statutory Options; Correction
> **IRS** · Correcting amendment. · Published 2004-12-07 · Effective 2004-08-03 · 69 FR 70550
## Document
- **Document number:** 04-26745
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 70550
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-12-07
- **Effective date:** 2004-08-03
- **Treasury docket:** TD 9144
## Abstract

This document corrects final regulations (TD 9144) that were published in the Federal Register on Monday, August 3, 2004 (69 FR 46401) and corrected on Monday, October 18, 2004 (69 FR 61309). The final regulations relate to statutory options.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/12/07/04-26745/statutory-options-correction)
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