Deductions for Entertainment Use of Business Aircraft; Correction

---
identifier: "/us/fr/2012-20436"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Deductions for Entertainment Use of Business Aircraft; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2012-20436"
section_name: "Deductions for Entertainment Use of Business Aircraft; Correction"
positive_law: false
currency: "2012-08-21"
last_updated: "2012-08-21"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2012-20436"
document_type: "rule"
publication_date: "2012-08-21"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "RIN-1545-BF34"
fr_citation: "77 FR 50373"
fr_volume: 77
docket_ids:
  - "TD 9597"
effective_date: "2012-08-21"
fr_action: "Correction to final regulations."
---


#  Deductions for Entertainment Use of Business Aircraft; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document corrects the final regulation (TD 9597) that was published in the *Federal Register* on Wednesday, August 1, 2012, (77 FR 45480), relating to the use of business aircraft for entertainment.

**DATES:**

*Effective Date:* This correction is effective on August 21, 2012 and is applicable on August 1, 2012.

**FOR FURTHER INFORMATION CONTACT:**

Michael Nixon (section 274), (202) 622-4930; or Lynne A. Camillo (section 61), (202) 622-6040 (not toll-free numbers).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulation (TD 9597) that is the subject of this correction is under section 274 of the Internal Revenue Code.

**Need for Correction**

As published, TD 9597 contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the final regulation (TD 9597) that was the subject of FR Doc. 2012-18693, is corrected as follows:

On page 45480, column 1, under the caption *DATES:* line five, the language “1.274-9(e), and 1.274-10(h)” is corrected to read “1.274-9(e), and 1.274-10(g)”.

LaNita Van Dyke,

Chief, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.