78 FR 61 pg. 19100 - Noncompensatory Partnership Options
Type: RULEVolume: 78Number: 61Page: 19100
Docket number: [TD 9612]
FR document: [FR Doc. C1-2013-02259 Filed 3-29-13; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9612]
RIN 1545-BA53
Noncompensatory Partnership Options
Correction
In rule document 2013-2259 appearing on pages 7997-8016 in the issue of Tuesday, February 5, 2013, make the following correction:
§ 1.704-1 [Corrected]
In § 1.704-1, on page 8012, the second table should appear as follows:
| Basis | Value | |
|---|---|---|
| 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 | |
[FR Doc. C1-2013-02259 Filed 3-29-13; 8:45 am]
BILLING CODE 1505-01-D