# Build-In Gains and Losses Under Section 382(h); Correction
> **IRS** · Correcting amendment. · Published 2010-07-28 · Effective 2010-07-28 · 75 FR 44138
## Document
- **Document number:** 2010-18270
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 44138
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-07-28
- **Effective date:** 2010-07-28
- **Treasury docket:** TD 9487
## Abstract

This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/07/28/2010-18270/build-in-gains-and-losses-under-section-382h-correction)
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