# Partnership Transactions Involving Equity Interests of a Partner; Correction
> **IRS** · Final and temporary regulations; correction. · Published 2015-07-08 · Effective 2015-07-02 · 80 FR 38941
## Document
- **Document number:** 2015-16673
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 38941
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-07-08
- **Effective date:** 2015-07-02
- **Treasury docket:** TD 9722
## Abstract

This document contains corrections to final and temporary regulations (TD 9722) that were published in the Federal Register on June 12, 2015 (80 FR 33402). The final and temporary regulations prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/07/08/2015-16673/partnership-transactions-involving-equity-interests-of-a-partner-correction)
---
*AI Analytics · CC0 1.0*