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[Corrected]

---
identifier: "/us/fr/C1-2012-12421"
source: "fr"
legal_status: "authoritative_unofficial"
title: "[Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2012-12421"
section_name: "[Corrected]"
positive_law: false
currency: "2012-07-13"
last_updated: "2012-07-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2012-12421"
document_type: "rule"
publication_date: "2012-07-13"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Parts 1 and 602"
rin: "1545-BJ82"
---

#  [Corrected]

**Correction**

In rule document 2012-12421 appearing on pages 30377-30400 in the issue of Wednesday, May 23, 2012, make the following corrections:

**26 CFR Part 1**

1. On page 30385, in the third column, in the third line, “Washington, DC All” should read “Washington DC. All”.

§ 1.36B-4

2. On page 30399, in the second column, in § 1.36B-4(b)(6), in *Example 9,* in the last two lines of paragraph (ii), the equation in parentheses should read “($60,000 × .095)”.