Assumption of Partner Liabilities; Correction

tax-irs · IRS · Rule · Published 2005-07-11 · Effective 2005-05-26 · 70 FR 39653

Document

Document number: 05-13585
Federal Register citation: 70 FR 39653
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-07-11
Effective date: 2005-05-26
Treasury docket: TD 9207

Abstract

This document corrects final regulations (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

Authoritative: Federal Register document
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