# Section 707 Regarding Disguised Sales, Generally; Correction
> **IRS** · Correcting amendment. · Published 2018-10-05 · Effective 2018-10-05 · 83 FR 50258
## Document
- **Document number:** 2018-21673
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 50258
- **CFR reference:** 26 CFR 1
- **Publication date:** 2018-10-05
- **Effective date:** 2018-10-05
- **Treasury docket:** TD 9787
## Abstract

This document contains corrections to final regulations (TD 9787) that were published in the Federal Register on Wednesday, October 5, 2016. The final regulations are under sections 707 and 752 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/10/05/2018-21673/section-707-regarding-disguised-sales-generally-correction)
---
*AI Analytics · CC0 1.0*