# Transactions Between Related Persons and Partnerships; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of proposed rulemaking; correction.
**SUMMARY:**
This document corrects a notice of proposed rulemaking (REG-131756-11) published in the *Federal Register* on November 27, 2023, containing proposed regulations that would update regulations regarding whether persons are treated as related persons who are subject to certain special rules pertaining to transactions with partnerships.
**DATES:**
Written or electronic comments were to be received by February 26, 2024.
**ADDRESSES:**
Commenters were strongly encouraged to submit public comments electronically.
**FOR FURTHER INFORMATION CONTACT:**
Concerning the proposed regulations, relating to section 267, Livia Piccolo, (202) 317-7007 (not a toll-free number); concerning the proposed regulation relating to section 707, Charles D. Wien, (202) 317-5279 (not a toll-free number); concerning submissions of comments or the public hearing, Vivian Hayes, (202) 317-6901 (not toll-free number) or by email to *[email protected]* (preferred).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking (REG-131756-11) that is the subject of this correction is under sections 267 and 707 of the Code.
**Need for Correction**
As published, the notice of proposed rulemaking (REG-131756-11) contains an error that needs to be corrected.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking (REG-131756-11) that is the subject of FR Doc. 2023-25715, published on November 27, 2023, is corrected on page 82792, in the third column, by correcting the fifth line of the heading to read “1545-BL51”.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration).