Income Taxes

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published

March 24, 2023

Issuing agencies

Treasury DepartmentInternal Revenue Service

Full Text

<html>
<head>
<title>Federal Register, Volume 88 Issue 57 (Friday, March 24, 2023)</title>
</head>
<body><pre>
[Federal Register Volume 88, Number 57 (Friday, March 24, 2023)]
[Rules and Regulations]
[Page 17725]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-06296]


=======================================================================
-----------------------------------------------------------------------

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.

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.641-1.850), revised as of April 1, 2022, amend section 1.704-1T by 
adding paragraph (b)(2)(iv)(g), reserved paragraphs (b)(2)(iv)(h) 
through (s), paragraph (b)(3), reserved paragraphs (b)(4) through (6), 
paragraph (c), and reserved paragraphs (d) through (e), to read as 
follows:


Sec.  1.704-1T  Partner's distributive share (temporary).

* * * * *
    (g) For further guidance, see Sec.  1.704-1(b)(2)(iv)(g) through 
(s).
    (h) through (s) [Reserved]
    (3) For further guidance, see Sec.  1.704-1(b)(3) through (6).
    (4) through (6) [Reserved]
    (c) For further guidance, see Sec.  1.704- 1(c) through (e).
    (d) through (e) [Reserved]
* * * * *
[FR Doc. 2023-06296 Filed 3-23-23; 8:45 am]
BILLING CODE 0099-10-P


</pre></body>
</html>

View on FederalRegister.gov →Plain-text source

Indexed from Federal Register on March 24, 2023.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.