# Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction
> **IRS** · Correcting amendment. · Published 2020-02-18 · Effective 2020-02-18 · 85 FR 8726
## Document
- **Document number:** 2020-02653
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 8726
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-02-18
- **Effective date:** 2020-02-18
- **Treasury docket:** TD 9891
## Abstract

This document contains a correction to final regulations (T.D. 9891) that were published in the Federal Register on Thursday, January 23, 2020. Treasury Decision 9891 contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/02/18/2020-02653/transfers-of-certain-property-by-us-persons-to-partnerships-with-related-foreign-partners-correction)
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