# Deductions for Entertainment Use of Business Aircraft; Correction
> **IRS** · Correction to final regulations. · Published 2012-08-21 · Effective 2012-08-21 · 77 FR 50373
## Document
- **Document number:** 2012-20436
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 50373
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-08-21
- **Effective date:** 2012-08-21
- **Treasury docket:** TD 9597
## Abstract

This document corrects the final regulation (TD 9597) that was published in the Federal Register on Wednesday, August 1, 2012, (77 FR 45480), relating to the use of business aircraft for entertainment.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/08/21/2012-20436/deductions-for-entertainment-use-of-business-aircraft-correction)
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