[Corrected]
---
identifier: "/us/fr/C1-2019-26274"
source: "fr"
legal_status: "authoritative_unofficial"
title: "[Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2019-26274"
section_name: "[Corrected]"
positive_law: false
currency: "2019-12-12"
last_updated: "2019-12-12"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2019-26274"
document_type: "rule"
publication_date: "2019-12-12"
agencies:
- "DEPARTMENT OF THE TREASURY"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BJ92"
---
# [Corrected]
**Correction**
In rule document 2019-26274 beginning on page 67370 in the issue of Tuesday, December 10, 2019, make the following correction:
§ 1.512(a)-5
**26 CFR Part 1**
On page 67373, in the second column, the second amendatory instruction should read as set forth below:
Par. 2. Section 1.512(a)-5 is added to read as follows: