[Federal Register Volume 79, Number 100 (Friday, May 23, 2014)] [Proposed Rules] [Page 29701] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C1-2013-29420] ----------------------------------------------------------------------- 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