Income Taxes
---
identifier: "/us/fr/2017-21742"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2017-21742"
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: "2017-21742"
document_type: "rule"
publication_date: "2017-10-06"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "82 FR 46671"
fr_volume: 82
---
# Income Taxes
**CFR Correction**
In Title 26 of the Code of Federal Regulations, Part 26, §§ 1.401 to 1.409, revised as of April 1, 2017, on page 235, in § 1.401(a)(9)-6, at the end of paragraph (d)(3)(i), insert the words “as of the date of purchase”.