Section 1367 Regarding Open Account Debt

---
identifier: "/us/fr/Z8-24926"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Section 1367 Regarding Open Account Debt"
title_number: 0
title_name: "Federal Register"
section_number: "Z8-24926"
section_name: "Section 1367 Regarding Open Account Debt"
positive_law: false
currency: "2008-11-25"
last_updated: "2008-11-25"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "Z8-24926"
document_type: "rule"
publication_date: "2008-11-25"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BD72"
fr_citation: "73 FR 71545"
fr_volume: 73
docket_ids:
  - "TD 9428"
---


#  [Corrected]

**Correction**

In rule document E8-24926 beginning on page 62199 in the issue of Monday, October 20, 2008, make the following correction:

§1.1367-2

On page 62203, in the first column, in the sixth full paragraph, in the fourth line, in §1.1367-2(e), “Example 7” should read “ *Example 7* ”.