{"abstract":"This document contains corrections to final regulations (TD 9353) that were published in the Federal Register on Tuesday, August 14, 2007 (72 FR 45346) relating to the application of section 1045 of the Internal Revenue Code to partnerships and their partners.","action":"Correcting amendments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/10/10/E7-19869.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 57487","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective October 10, 2007.","disposition_notes":null,"docket_ids":["TD 9353"],"dockets":[],"document_number":"E7-19869","effective_on":"2007-10-10","end_page":57487,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/10/10/E7-19869.xml","html_url":"https://www.federalregister.gov/documents/2007/10/10/E7-19869/section-1045-application-to-partnerships-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-19869?publication_date=2007-10-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-10-10/E7-19869/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":77,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-10-10/pdf/E7-19869.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-10-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/10/10/E7-19869.txt","regulation_id_number_info":{"1545-BC67":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC67/section-1045-application-to-partnerships","title":"Section 1045 Application to Partnerships","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC67&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC67"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T04:30:59Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":57487,"subtype":null,"title":"Section 1045 Application to Partnerships; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":72}