# Disallowance of Deductions and Credits for Failure To File Timely Return; Correction
> **IRS** · Correction to temporary regulations. · Published 2002-03-19 · Effective 2002-01-29 · 67 FR 12471
## Document
- **Document number:** 02-6476
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 12471
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-03-19
- **Effective date:** 2002-01-29
- **Treasury docket:** TD 8981
## Abstract

This document contains a correction to temporary regulations that were published in the Federal Register on Thursday, January 29, 2002 (67 FR 4173) relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/03/19/02-6476/disallowance-of-deductions-and-credits-for-failure-to-file-timely-return-correction)
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