# Assumption of Partner Liabilities; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document corrects final regulation (TD 9207) that were published in the *Federal Register* on Thursday, May 26, 2005 (70 FR 30334). The final regulation relates to the definition of liabilities under section 752 of the Internal Revenue Code.
**DATES:**
This correction is effective on May 26, 2005.
**FOR FURTHER INFORMATION CONTACT:**
Laura Fields (202) 622-3050 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9207) that is the subject of this correction are under sections 358, 704, 705, 737 and 752 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9207 contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9207), that was the subject of FR Doc. 05-10266, is corrected as follows:
On page 30337, column 3, that paragraph heading *“4. Section 752-7 Liability”* , the language *“4. Section 752-7 Liability”* is corrected to read *“4. Section 1.752-7 Liability”* .
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).