other · IRS · Rule · Published 2002-02-04 · Effective 2001-12-26 · 67 FR 5061
Document
Document number
02-2621
Federal Register citation
67 FR 5061
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-02-04
Effective date
2001-12-26
Treasury docket
TD 8971
Abstract
This document contains a correction to temporary regulations that was published in the Federal Register on December 26, 2001 (66 FR 66307). This document contains temporary regulations that provide guidance for taxpayers claiming the new markets tax credit under section 45D.