X94-20128. Allocations Reflecting Built-in Gain or Loss on Property Contributed to a Partnership

[Federal Register Volume 59, Number 19 (Friday, January 28, 1994)]
[Unknown Section]
[Page ]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X94-20128]


[Federal Register: January 28, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8500]
RIN 1545-AG98


Allocations Reflecting Built-in Gain or Loss on Property 
Contributed to a Partnership

Correction

    In rule document 93-31004 beginning on page 67676 in the issue of 
Wednesday, December 22, 1993, make the following corrections:


Sec. 1.704-3  [Corrected]

    1. On page 67682, in Sec. 1.704-3(c)(4), Example 1(i), in the 
table, in the second column, in the last line, remove ``$''.
    2. On page 67683, in the first column, in Sec. 1.704-3(c)(4), 
Example 3(i), in the second line, ``1J and K form'' should read ``J and 
K form''.

BILLING CODE 1505-01-D