Income Taxes

---
identifier: "/us/fr/08-55505"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "08-55505"
section_name: "Income Taxes"
positive_law: false
currency: "2008-03-19"
last_updated: "2008-03-19"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "08-55505"
document_type: "rule"
publication_date: "2008-03-19"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "73 FR 14687"
fr_volume: 73
---


#  Income Taxes

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Part 1 (§ 1.1551 to End), revised as of April 1, 2007, on page 439, in § 1.6654-2, in the undesignated paragraph following paragraph (d)(2)(ii)(B), make the following changes:

1. In the first sentence, after the word “attributable”, insert the words “to months in such partnership taxable”; and

2. At the beginning of the third sentence, remove the words “In addition, a partner shall include in his taxing after December” and add the words “In addition, a partner shall include in his taxable income and, for taxable years beginning after December” in their place.