# Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property; Correction
> **IRS** · Correction to final regulations. · Published 1996-02-27 · Effective 1995-01-09 · 61 FR 7213
## Document
- **Document number:** 96-4177
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 7213
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-02-27
- **Effective date:** 1995-01-09
- **Treasury docket:** TD 8642
## Abstract

This document contains corrections to final regulations (TD 8642), which were published in the Federal Register on Tuesday, December 26, 1995 (60 FR 66727) relating to the recognition of gain or loss on certain distributions of contributed property by a partnership, and to the recognition of gain on certain distributions to a contributing partner.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/02/27/96-4177/recognition-of-gain-or-loss-by-contributing-partner-on-distribution-of-contributed-property-or-other)
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