# Guidance Regarding Dispositions of Tangible Depreciable Property; Correction
> **IRS** · Correcting amendment. · Published 2014-12-31 · Effective 2014-12-31 · 79 FR 78696
## Document
- **Document number:** 2014-30186
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 78696
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-12-31
- **Effective date:** 2014-12-31
- **Treasury docket:** TD 9689
## Abstract

This document contains corrections to final regulations (TD 9689) that were published in the Federal Register on Monday, August 18, 2014 (79 FR 48661). The final regulations are regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/12/31/2014-30186/guidance-regarding-dispositions-of-tangible-depreciable-property-correction)
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