# Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction
> **IRS** · Correction to temporary regulations. · Published 2005-06-23 · Effective 2005-05-23 · 70 FR 36346
## Document
- **Document number:** 05-12403
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 36346
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-06-23
- **Effective date:** 2005-05-23
- **Treasury docket:** TD 9206
## Abstract

This document contains a correction to TD 9206 which was published in the Federal Register on Monday, May 23, 2005 (70 FR 29450) providing guidance for the filing of information returns by donees relating to qualified intellectual property contributions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/06/23/05-12403/information-returns-by-donees-relating-to-qualified-intellectual-property-contributions-correction)
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