Guidance Regarding Elections Relating to Foreign Currency Gains and Losses
---
identifier: "/us/fr/C1-2024-18281"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Guidance Regarding Elections Relating to Foreign Currency Gains and Losses"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2024-18281"
section_name: "Guidance Regarding Elections Relating to Foreign Currency Gains and Losses"
positive_law: false
currency: "2024-08-30"
last_updated: "2024-08-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2024-18281"
document_type: "proposed_rule"
publication_date: "2024-08-30"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BM80"
fr_citation: "89 FR 70587"
fr_volume: 89
docket_ids:
- "REG-111629-23"
---
# Guidance Regarding Elections Relating to Foreign Currency Gains and Losses
**Correction**
In Proposed Rule Document 2024-18281, appearing on pages 67336-67341, in the issue of Tuesday, August 20, 2024, make the following corrections:
1. On page 67336, in the second column, in the *DATES* section, in the third line, “October 18, 2024” should read “October 21, 2024”.
2. On the same page, in the same column, in the same section, in the fourth line “August 20, 2024” should read “August 19, 2024”.