# Determination of Distributive Share When Partner's Interest Changes; Correction
> **IRS** · Correcting amendment. · Published 2015-11-04 · Effective 2015-11-04 · 80 FR 68243
## Document
- **Document number:** 2015-28015
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 68243
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-11-04
- **Effective date:** 2015-11-04
- **Treasury docket:** TD 9728
## Abstract

This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The final regulations are regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/11/04/2015-28015/determination-of-distributive-share-when-partners-interest-changes-correction)
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