# Assumption of Partner Liabilities; Correction
> **IRS** · Correction to final regulations. · Published 2005-06-29 · Effective 2005-05-26 · 70 FR 37258
## Document
- **Document number:** 05-12757
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 37258
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-06-29
- **Effective date:** 2005-05-26
- **Treasury docket:** TD 9207
## Abstract

This document corrects final regulation (TD 9207) that were published in the Federal Register on Thursday, May 26, 2005 (70 FR 30334). The final regulation relates to the definition of liabilities under section 752 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/06/29/05-12757/assumption-of-partner-liabilities-correction)
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