Income Taxes

---
identifier: "/us/fr/2017-21741"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2017-21741"
section_name: "Income Taxes"
positive_law: false
currency: "2017-10-06"
last_updated: "2017-10-06"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2017-21741"
document_type: "rule"
publication_date: "2017-10-06"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "82 FR 46672"
fr_volume: 82
---


#  Income Taxes

**CFR Correction**

In Title 26 of the Code of Federal Regulations, § 1.1551 to end of part 1, revised as of April 1, 2017, on page 331, in § 1.6045-4, in paragraph (m), after the designation (1), the designation (i) is added.