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[Corrected]

---
identifier: "/us/fr/C1-2024-30267"
source: "fr"
legal_status: "authoritative_unofficial"
title: "[Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2024-30267"
section_name: "[Corrected]"
positive_law: false
currency: "2025-01-09"
last_updated: "2025-01-09"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2024-30267"
document_type: "rule"
publication_date: "2025-01-09"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BI22"
---

#  [Corrected]

**Correction**

In rule document 2024-30267 beginning on page 106315 in the issue of Monday, December 30, 2024, make the following correction:

§ 1.1001-3

**26 CFR Part 1**

On page 106320, in § 1.1001-3, in the second column, in the sixth line from the bottom, “§ 1.10011.1001-3” should read “§ 1.1001-3”.