Section 752 and Related Party Rules

Federal Register, Volume 79 Issue 100 (Friday, May 23, 2014)

Federal Register Volume 79, Number 100 (Friday, May 23, 2014)

Proposed Rules

Page 29701

From the Federal Register Online via the Government Printing Office www.gpo.gov

FR Doc No: C1-2013-29420

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

REG-136984-12

RIN 1545-BL21

Section 752 and Related Party Rules

Correction

In proposed rule document 2013-29420, appearing on pages 76092 through 76096 in the issue of Monday, December 16, 2013, make the following correction:

On page 76094, in the second column, on the tenth line, insert the following:

D. Special Rule Where Entity Structured To Avoid Related Person Status

Section 1.752-4(b)(2)(iv) provides special rules for when an entity is structured to avoid related person status. The proposed regulations do not propose any changes to these rules. However, as a result of other changes made to simplify the organization of Sec. 1.752-4, the rules in Sec. 1.752-4(b)(2)(iv) are now in Sec. 1.752-4(b)(4) of the proposed regulations. In addition, the example in Sec. 1.752-

4(b)(2)(iv)(C) is now Example 5 under Sec. 1.752-4(b)(5) of the proposed regulations.

FR Doc. C1-2013-29420 Filed 5-22-14; 8:45 am

BILLING CODE 1505-01-D