[Federal Register Volume 78, Number 61 (Friday, March 29, 2013)]
[Rules and Regulations]
[Page 19100]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2013-02259]


=======================================================================
-----------------------------------------------------------------------

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:


Sec.  1.704-1   [Corrected]

    In Sec.  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