# Section 1045 Application to Partnerships; Correction
> **IRS** · Correcting amendments. · Published 2007-10-10 · Effective 2007-10-10 · 72 FR 57487
## Document
- **Document number:** E7-19869
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 57487
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-10-10
- **Effective date:** 2007-10-10
- **Treasury docket:** TD 9353
## Abstract

This document contains corrections to final regulations (TD 9353) that were published in the Federal Register on Tuesday, August 14, 2007 (72 FR 45346) relating to the application of section 1045 of the Internal Revenue Code to partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/10/10/E7-19869/section-1045-application-to-partnerships-correction)
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