-
Start Preamble
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 26, §§ 1.401 to 1.409, revised as of April 1, 2017, on page 235, in § 1.401(a)(9)-6, at the end of paragraph (d)(3)(i), insert the words “as of the date of purchase”.
End Preamble[FR Doc. 2017-21742 Filed 10-5-17; 8:45 am]
BILLING CODE 1301-00-D
Document Information
- Published:
- 10/06/2017
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Document Number:
- 2017-21742
- Pages:
- 46671-46671 (1 pages)
- PDF File:
- 2017-21742.pdf
- Supporting Documents:
- » Annual Information Return/Reports
- » Income Taxes; CFR Correction
- » Income Taxes; CFR Correction
- » Income Taxes; CFR Correction
- » Income Taxes; CFR Correction
- » Income Taxes; CFR Correction
- » Income Taxes; CFR Correction
- » Annual Information Return/Reports
- » Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
- » Base Erosion and Anti-Abuse Tax; Correcting Amendment
- CFR: (1)
- 26 CFR 1