[Corrected]
---
identifier: "/us/fr/C1-2013-02259"
source: "fr"
legal_status: "authoritative_unofficial"
title: "[Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2013-02259"
section_name: "[Corrected]"
positive_law: false
currency: "2013-03-30"
last_updated: "2013-03-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2013-02259"
document_type: "rule"
publication_date: "2013-03-30"
agencies:
- "DEPARTMENT OF THE TREASURY"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BA53"
---
# [Corrected]
**Correction**
In rule document 2013-2259 appearing on pages 7997-8016 in the issue of Tuesday, February 5, 2013, make the following correction:
§ 1.704-1
In § 1.704-1, on page 8012, the second table should appear as follows:
| | Basis | Value |
| --- | --- | --- |
| Assets: | | |
| Property D | $24,000 | $33,000 |
| Cash | $12,000 | $12,000 |
| Total | $36,000 | $45,000 |
| Liabilities and Capital: | | |
| K | $13,000 | $15,000 |
| L | $13,000 | $15,000 |
| M | $10,000 | $15,000 |
| | $36,000 | $45,000 |