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Home » 2013 Issues » 78 FR (03/29/2013) » C1-2013-02259. Noncompensatory Partnership Options

  C1-2013-02259. Noncompensatory Partnership Options  

  • Start Preamble

    Correction

    In rule document 2013-2259 appearing on pages 7997-8016 in the issue of Tuesday, February 5, 2013, make the following correction:

    [Corrected]

    In § 1.704-1, on page 8012, the second table should appear as follows:

     BasisValue
    Assets:
    Property D$24,000$33,000
    Cash$12,000$12,000
    Total$36,000$45,000
    Liabilities and Capital:
    K$13,000$15,000
    L$13,000$15,000
    M$10,000$15,000
     $36,000$45,000
    End Preamble

    [FR Doc. C1-2013-02259 Filed 3-29-13; 8:45 am]

    BILLING CODE 1505-01-D

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Document Information

Comments Received:
0 Comments
Published:
03/29/2013
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
C1-2013-02259
Pages:
19100-19100 (1 pages)
Docket Numbers:
TD 9612
RINs:
1545-BA53: Noncompensatory Partnership Options
RIN Links:
https://www.federalregister.gov/regulations/1545-BA53/noncompensatory-partnership-options
PDF File:
c1-2013-02259.pdf