# Partners Distributive Share; Correction
> **IRS** · Correction to final regulations. · Published 2013-01-16 · Effective 2013-01-16 · 78 FR 3325
## Document
- **Document number:** 2013-00748
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 3325
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/01/16/2013-00748/partners-distributive-share-correction)
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