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Correction to the 2009 Publication 908, Bankruptcy Tax Guide (Rev. March 2009) -- 05-MAR-2011
Please note the following changes to the 2009 Publication 908:
- On page 7, under the heading Form 982, the final sentence should read: "Mr. Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction)."
- On page 20, line 9 of the Capital Loss Carryover Worksheet, the correct amount is $125,000.
- On page 20, line 13 of the Capital Loss Carryover Worksheet, the correct amount is $123,500.
This error will be corrected in the next revision of Publication 908.
Page Last Reviewed or Updated: 28-Mar-2013