C1-2020-28653. Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
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Start Printed Page 1256
Correction
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”.
End Preamble[FR Doc. C1-2020-28653 Filed 1-6-21; 1:15 pm]
BILLING CODE 1301-00-D
Document Information
- Published:
- 01/08/2021
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Document Number:
- C1-2020-28653
- Pages:
- 1256-1256 (1 pages)
- Docket Numbers:
- TD 9941
- RINs:
- 1545-BO68: Section 451(b) Requirements, 1545-BO78: Guidance on New Section 451(c)
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BO68/section-451-b-requirements, https://www.federalregister.gov/regulations/1545-BO78/guidance-on-new-section-451-c-
- PDF File:
- c1-2020-28653.pdf
- Supporting Documents:
- » Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
- » Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
- » Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing
- » Advance Payments for Goods, Services, and Other Items
- CFR: (1)
- 26 CFR 1