Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
---
identifier: "/us/fr/C2-2020-28653"
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: "C2-2020-28653"
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: "2021-01-14"
last_updated: "2021-01-14"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C2-2020-28653"
document_type: "rule"
publication_date: "2021-01-14"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BO68"
fr_citation: "86 FR 2974"
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 C1-2020-28563 appearing on page 1256 in the issue of Friday, January 8, 2021, make the following corrections:
On page 1256, in the first column, in the seventeenth line, “December 31, 2021” should read “December 30, 2021”.
On page 1256, in the first column, in the eighteenth line, “December 31, 2020” should read “December 30, 2020”.