Additional Guidance on Low-Income Communities Bonus Credit Program

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Published

October 20, 2023

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Treasury DepartmentInternal Revenue Service

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[Federal Register Volume 88, Number 202 (Friday, October 20, 2023)]
[Rules and Regulations]
[Page 72357]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: C2-2023-17078]


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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

    In Rule Document 2023-17078, appearing on pages 55506 to 55548 in 
the issue of Tuesday, August 15, 2023, make the following correction:

PART 1 [Corrected]

0
On page 55540, in the second column, beginning on line 40, the 
Authority citation is corrected to read as forth below:

    Authority: 26 U.S.C. 7805 unless otherwise noted.
* * * * *
    Section 1.48(e)-1 issued under 26 U.S.C. 48
* * * * *
[FR Doc. C2-2023-17078 Filed 10-19-23; 8:45 am]
BILLING CODE 0099-10-P


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