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C2-2023-17078. Additional Guidance on Low-Income Communities Bonus Credit Program

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Correction

In Rule Document 2023–17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, make the following correction:
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PART 1 [Corrected]
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On page 55540, in the second column, beginning on line 40, the Authority citation is corrected to read as forth below:
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Authority: 26 U.S.C. 7805 unless otherwise noted.
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Section 1.48(e)–1 issued under 26 U.S.C. 48

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[FR Doc. C2–2023–17078 Filed 10–19–23; 8:45 am]

BILLING CODE 0099–10–P

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Document Information

Published:: 10/20/2023
Department:: Internal Revenue Service
Entry Type:: Rule
Document Number:: C2-2023-17078
Pages:: 72357-72357 (1 pages)
Docket Numbers:: TD 9979
RINs:: 1545-BQ81
PDF File:: c2-2023-17078.pdf
CFR: (1): 26 CFR 1