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88 FR 202 pg. 72357 - Additional Guidance on Low-Income Communities Bonus Credit Program

Type: RULEVolume: 88Number: 202Page: 72357
Docket number: [TD 9979]
FR document: [FR Doc. C2-2023-17078 Filed 10-19-23; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version:  PDF Version
Page: 72357

[top] page 72357

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9979]

RIN 1545-BQ81

Additional Guidance on Low-Income Communities Bonus Credit Program

Correction

In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, make the following correction:

PART 1 [Corrected]

On page 55540, in the second column, beginning on line 40, the Authority citation is corrected to read as forth below:

Authority:

26 U.S.C. 7805 unless otherwise noted.

Section 1.48(e)-1 issued under 26 U.S.C. 48

[FR Doc. C2-2023-17078 Filed 10-19-23; 8:45 am]

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