Additional Guidance on Low-Income Communities Bonus Credit Program

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Published

August 29, 2023

Issuing agencies

Treasury DepartmentInternal Revenue Service

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<title>Federal Register, Volume 88 Issue 166 (Tuesday, August 29, 2023)</title>
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[Federal Register Volume 88, Number 166 (Tuesday, August 29, 2023)]
[Rules and Regulations]
[Page 59446]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: C1-2023-17078]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9979]
RIN 1545-BQ81


Additional Guidance on Low-Income Communities Bonus Credit 
Program

Correction

0
In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the 
issue of Tuesday, August 15, 2023, in the second column, on page 55540, 
amendatory instruction 2 is corrected to read as follows:
0
Par. 2. Sections 1.48(e)-0 and 1.48(e)-1 are added to read as follows:

[FR Doc. C1-2023-17078 Filed 8-28-23; 8:45 am]
BILLING CODE 0099-10-P


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