# Allocation and Apportionment of Interest Expense; Correction
> **IRS** · Correcting amendment. · Published 2012-02-21 · Effective 2012-02-21 · 77 FR 9844
## Document
- **Document number:** 2012-3855
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 9844
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-02-21
- **Effective date:** 2012-02-21
- **Treasury docket:** TD 9571
## Abstract

This document contains corrections to the final regulations (TD 9571), which were published in the Federal Register on January 17, 2012 (77 FR 2225) that provide guidance regarding the allocation and apportionment of interest expense.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/02/21/2012-3855/allocation-and-apportionment-of-interest-expense-correction)
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