Income Taxes

---
identifier: "/us/fr/2016-07563"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2016-07563"
section_name: "Income Taxes"
positive_law: false
currency: "2016-04-01"
last_updated: "2016-04-01"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2016-07563"
document_type: "rule"
publication_date: "2016-04-01"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "81 FR 18749"
fr_volume: 81
---


#  Income Taxes

**CFR Correction**

In Title 26 of the Code of Federal Regulations, part 1, §§ 1.908 to 1.1000, revised as of April 1, 2015, on page 394, in § 1.955A-3, revise the heading for paragraph (e) to read “ *Coordination with section 955(b)(3)* .”