Rule2026-00835
Tribal General Welfare Benefits; Correction
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
January 16, 2026
Effective
January 16, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to TD 10040, which was published in the Federal Register on Tuesday, December 16, 2025. TD 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.
Full Text
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<title>Federal Register, Volume 91 Issue 11 (Friday, January 16, 2026)</title>
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[Federal Register Volume 91, Number 11 (Friday, January 16, 2026)]
[Rules and Regulations]
[Page 2084]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00835]
[[Page 2084]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 10040]
RIN 1545-BQ95
Tribal General Welfare Benefits; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correction.
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SUMMARY: This document contains corrections to TD 10040, which was
published in the Federal Register on Tuesday, December 16, 2025. TD
10040 contains final regulations regarding the exclusion from gross
income of certain Tribal general welfare benefits.
DATES: The corrections are effective January 16, 2026. For the
applicability dates of the final regulations see Sec. 1.139E-1(h).
FOR FURTHER INFORMATION CONTACT: Jonathan A. Dunlap at (202) 317-4718
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 10040) that are the subject of these
corrections are under sections 139E, 7872, and 7805(a) of the Internal
Revenue Code.
Correction of Publication
Accordingly, FR Doc. 2025-22873 (TD 10040), appearing on page 58378
in the Federal Register on Tuesday, December 16, 2025, is corrected as
follows:
1. On page 58378, in the first column, in the DATES section, the
Applicability date paragraph is corrected to read ``Applicability date:
For dates of applicability see Sec. 1.139E-1(h).''
2. On page 58394, in the second column, in the second full
paragraph, the twelfth line up from the bottom of the paragraph is
corrected to read ``training and education for internal''.
Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate
Chief Counsel, (Procedure and Administration).
[FR Doc. 2026-00835 Filed 1-15-26; 8:45 am]
BILLING CODE 4831-GV-P
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</html>Indexed from Federal Register on January 16, 2026.
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