Treasury Department Final Rule

2024-20701: Income Taxes

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What this rule does

This regulation corrects an editorial or technical error in the Income Taxes section of the Code of Federal Regulations. Specifically, it removes a certain paragraph from the regulations related to income taxes.

Plain-language description generated by AI — not the agency’s official summary, which we have not captured for this rule. Read the official text →

The rule, in full

132 words as published, September 11, 2024. View the original →

Federal Register, Volume 89 Issue 176 (Wednesday, September 11, 2024) [Federal Register Volume 89, Number 176 (Wednesday, September 11, 2024)] [Rules and Regulations] [Page 73568] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2024-20701] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Income Taxes CFR Correction This rule is being published by the Office of the Federal Register to correct an editorial or technical error that appeared in the most recent annual revision of the Code of Federal Regulations. In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.410 to 1.440), revised as of April 1, 2024, in section 1.430(h)(2)-1, remove paragraph (ii) immediately following paragraph (b)(2). [FR Doc. 2024-20701 Filed 9-10-24; 8:45 am] BILLING CODE 0099-10-P

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