# Built-in Gains and Losses Under Section 382(h); Correction
> **IRS** · Correction to temporary regulations. · Published 2007-08-01 · Effective 2007-08-01 · 72 FR 41890
## Document
- **Document number:** E7-14802
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 41890
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-08-01
- **Effective date:** 2007-08-01
- **Treasury docket:** TD 9330
## Abstract

This document contains a correction to temporary regulations (TD 9330) that were published in the Federal Register on Thursday, June 14, 2007 (72 FR 32792) applying to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/01/E7-14802/built-in-gains-and-losses-under-section-382h-correction)
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