# Section 704(c) Installment Obligations and Contributed Contracts; Correction
> **IRS** · Correcting amendment. · Published 2005-08-08 · Effective 2005-03-22 · 70 FR 45530
## Document
- **Document number:** 05-15533
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 45530
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-08-08
- **Effective date:** 2005-03-22
- **Treasury docket:** TD 9193
## Abstract

This document adds the text that was inadvertently omitted from the Code of Federal Regulations. The text was originally published in TD 9193, which was published in the Federal Register on Friday, March 22, 2005 (70 FR 14394). The final regulations relate to the tax treatment of installment obligations and property acquired pursuant to a contract.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/08/05-15533/section-704c-installment-obligations-and-contributed-contracts-correction)
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