# LIFO Recapture Under Section 1363(d); Correction
> **IRS** · Correction to final regulations. · Published 2005-08-11 · Effective 2005-07-12 · 70 FR 46758
## Document
- **Document number:** 05-15762
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 46758
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-08-11
- **Effective date:** 2005-07-12
- **Treasury docket:** TD 9210
## Abstract

This document contains a correction to final regulations that were published in the Federal Register on July 12, 2005 (70 FR 39920) regarding the LIFO recapture by corporations converting from C Corporations to S Corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/11/05-15762/lifo-recapture-under-section-1363d-correction)
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