IRS Revises Correction to Final TCJA Tax Accounting Regs
JAN. 14, 2021
T.D. 9941 (correction); 86 F.R. 2974
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
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- Tax Analysts Document Number2021-1342
- Tax Analysts Electronic Citation2021 TNTF 9-22
Citations: T.D. 9941 (correction); 86 F.R. 2974
Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
DEPARTMENT OF TREASURY
Internal Revenue Service
26 CFR Part 1
RIN 1545-BO68 and 1545-BO78
Correction
In rule document C1-2020-28563 appearing on page 1256 in the issue of Friday, January 8, 2021, make the following corrections:
On page 1256, in the first column, in the seventeenth line, "December 31, 2021" should read "December 30, 2021".
On page 1256, in the first column, in the eighteenth line, "December 31, 2020" should read "December 30, 2020".
[FR Doc. C2-2020-28653 Filed: 1/13/2021 8:45 am; Publication Date: 1/14/2021]
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-1342
- Tax Analysts Electronic Citation2021 TNTF 9-22
