Investment adjustments.
---
identifier: "/us/fr/2013-07095"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Investment adjustments."
title_number: 0
title_name: "Federal Register"
section_number: "2013-07095"
section_name: "Investment adjustments."
positive_law: false
currency: "2013-03-26"
last_updated: "2013-03-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "2013-07095"
document_type: "rule"
publication_date: "2013-03-26"
agencies:
- "DEPARTMENT OF THE TREASURY"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
---
# Investment adjustments.
**CFR Correction**
**26 CFR Part 1**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2012, on page 443, in § 1.1502-32, in paragraph (c)(3), after the first sentence, reinstate the following sentence:
§ 1.1502-32
(c) * * *
(3) * * * For this purpose, the preferred stock is treated as entitled to a distribution no later than the time the distribution is taken into account under the Internal Revenue Code (e.g., under section 305). * * *