[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