# Allocations Reflecting Built-in Gain or Loss on Property Contributed to a Partnership; Correction
> **IRS** · Correction to final regulations. · Published 1995-03-03 · Effective 1994-12-28 · 60 FR 11906
## Document
- **Document number:** 95-5286
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 11906
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-03-03
- **Effective date:** 1994-12-28
- **Treasury docket:** TD 8585
## Abstract

This document contains corrections to final regulations [TD 8585], which were published in the Federal Register for Wednesday, December 28, 1994 (59 FR 66724). The final regulations relate to the remedial allocation method with respect to property contributed by a partner to a partnership and to allocations with respect to securities and similar investments owned by a partnership.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/03/03/95-5286/allocations-reflecting-built-in-gain-or-loss-on-property-contributed-to-a-partnership-correction)
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