IRS Corrects Final TCJA Tax Accounting Regs
JAN. 8, 2021
T.D. 9941 (correction); 86 F.R. 1256
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-406
- Tax Analysts Electronic Citation2021 TNTF 4-212021 TNTG 4-20
Citations: T.D. 9941 (correction); 86 F.R. 1256
Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
Correction
DEPARTMENT OF THE
Internal Revenue Service
26 CFR Part 1
RIN 1545-BO68 and 1545-BO78
In rule document 2020-28563 beginning on page 810 in the issue of Wednesday, January 6, 2021, make the following correction:
On page 810, in the DATES section, in the second line beneath the heading, "December 31, 2021" should read "December 31, 2020".
[FR Doc. C1-2020-28653 Filed: 1/6/2021 1:15 pm; Publication Date: 1/8/2021]
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-406
- Tax Analysts Electronic Citation2021 TNTF 4-212021 TNTG 4-20
