Income Taxes
---
identifier: "/us/fr/2017-19396"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2017-19396"
section_name: "Income Taxes"
positive_law: false
currency: "2017-09-13"
last_updated: "2017-09-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2017-19396"
document_type: "rule"
publication_date: "2017-09-13"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "82 FR 42938"
fr_volume: 82
---
# Income Taxes
**CFR Correction**
**26 CFR Part 1**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.170 to 1.300), revised as of April 1, 2017, on page 8, the authority citation for § 1.199-2T is revised to read: “Section 1.199-2T also issued under 26 U.S.C. 199(b)(3).”