Income Taxes

---
identifier: "/us/fr/2022-06498"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2022-06498"
section_name: "Income Taxes"
positive_law: false
currency: "2022-03-25"
last_updated: "2022-03-25"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2022-06498"
document_type: "rule"
publication_date: "2022-03-25"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "87 FR 16984"
fr_volume: 87
---


#  Income Taxes

**CFR Correction**

This rule is being published by the Office of the Federal Register to correct an editorial or technical error that appeared in the most recent an1nual revision of the Code of Federal Regulations.

**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, 2021, in section 1.263A-3, remove paragraphs ( *i* ), ( *ii* ), ( *iii* ), and (2)(B) that follow paragraph (a)(2)(iii).