Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
---
identifier: "/us/fr/C1-2020-28653"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2020-28653"
section_name: "Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items"
positive_law: false
currency: "2021-01-08"
last_updated: "2021-01-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2020-28653"
document_type: "rule"
publication_date: "2021-01-08"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BO68"
fr_citation: "86 FR 1256"
fr_volume: 86
docket_ids:
- "TD 9941"
---
# Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
**Correction**
In rule document 2020-28563 beginning on page 810 in the issue of Wednesday, January 6, 2021, make the following correction:
On page 810, in the *DATES* section, in the second line beneath the heading, “December 31, 2021” should read “December 31, 2020”.