Section 752 and Related Party Rules

---
identifier: "/us/fr/C1-2013-29420"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Section 752 and Related Party Rules"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2013-29420"
section_name: "Section 752 and Related Party Rules"
positive_law: false
currency: "2014-05-23"
last_updated: "2014-05-23"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2013-29420"
document_type: "proposed_rule"
publication_date: "2014-05-23"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BL21"
fr_citation: "79 FR 29701"
fr_volume: 79
docket_ids:
  - "REG-136984-12"
---


#  Section 752 and Related Party Rules

**Correction**

In proposed rule document 2013-29420, appearing on pages 76092 through 76096 in the issue of Monday, December 16, 2013, make the following correction:

On page 76094, in the second column, on the tenth line, insert the following:

**D. Special Rule Where Entity Structured To Avoid Related Person Status**

Section 1.752-4(b)(2)(iv) provides special rules for when an entity is structured to avoid related person status. The proposed regulations do not propose any changes to these rules. However, as a result of other changes made to simplify the organization of § 1.752-4, the rules in § 1.752-4(b)(2)(iv) are now in § 1.752-4(b)(4) of the proposed regulations. In addition, the example in § 1.752-4(b)(2)(iv)(C) is now *Example 5* under § 1.752-4(b)(5) of the proposed regulations.