# Intangibles Under Sections 1060 and 338; Correction
> **IRS** · Correction to temporary regulations. · Published 1997-03-28 · 62 FR 14821
## Document
- **Document number:** 97-7945
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 14821
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-03-28
- **Treasury docket:** TD 8711
## Abstract

This document contains a correction to final and temporary regulations (TD 8711) which were published in the Federal Register on Thursday, January 16, 1997 (62 FR 2267). The temporary regulations relate to the purchase price allocations in taxable asset acquisitions and deemed asset purchases.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/28/97-7945/intangibles-under-sections-1060-and-338-correction)
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