# New Markets Tax Credit; Correction
> **IRS** · Correction to temporary regulations. · Published 2002-02-04 · Effective 2001-12-26 · 67 FR 5061
## Document
- **Document number:** 02-2621
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 5061
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/02/04/02-2621/new-markets-tax-credit-correction)
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