Z7-6764. Section 1367 Regarding Open Account Debt  

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    Correction

    In proposed rule document E7-6764 beginning on page 18417 in the issue of Thursday, April 12, 2007, make the following correction:

    [Corrected]

    On page 18422, in § 1.1367-2(e), in Example 7, in the table, in the last column, in the last entry, “2,000” should read “$2,000”.

    End Supplemental Information

    [FR Doc. Z7-6764 Filed 5-9-07; 8:45 am]

    BILLING CODE 1505-01-D

Document Information

Published:
05/10/2007
Department:
Internal Revenue Service
Entry Type:
Correction
Document Number:
Z7-6764
Pages:
26689-26689 (1 pages)
Docket Numbers:
REG-144859-04
RINs:
1545-BD72: Shareholder's Basis in S Corporation
RIN Links:
https://www.federalregister.gov/regulations/1545-BD72/shareholder-s-basis-in-s-corporation
PDF File:
z7-6764.pdf