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Elective Payment of Applicable Credits

---
identifier: "/us/fr/C1-2024-04604"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Elective Payment of Applicable Credits"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2024-04604"
section_name: "Elective Payment of Applicable Credits"
positive_law: false
currency: "2024-04-16"
last_updated: "2024-04-16"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2024-04604"
document_type: "rule"
publication_date: "2024-04-16"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 301"
rin: "1545-BQ63"
fr_citation: "89 FR 26786"
fr_volume: 89
docket_ids:
  - "TD 9988"
---

#  Elective Payment of Applicable Credits

**Correction**

In rule document 2024-04604, beginning on page 17546, in the issue of Monday, March 11, 2024, the title is corrected to read as set for above.