other · IRS · Rule · Published 2013-01-16 · Effective 2013-01-16 · 78 FR 3325
Document
Document number
2013-00748
Federal Register citation
78 FR 3325
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2013-01-16
Effective date
2013-01-16
Treasury docket
TD 9607
Abstract
This document corrects final regulations (TD 9607) that was published in the Federal Register on Friday, December 28, 2012 (77 FR 76380) regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.