C2-2020-28653. 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 2974
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”.
End Preamble[FR Doc. C2-2020-28653 Filed 1-13-21; 8:45 am]
BILLING CODE 1301-00-D
Document Information
- Published:
- 01/14/2021
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Document Number:
- C2-2020-28653
- Pages:
- 2974-2974 (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:
- c2-2020-28653.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