# Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2003-08-22 · Effective 2003-07-18 · 68 FR 50710
## Document
- **Document number:** 03-21469
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 50710
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-08-22
- **Effective date:** 2003-07-18
- **Treasury docket:** TD 9080
## Abstract

This document contains corrections to final and temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that excluded discharge of under section 108. This document was published in the Federal Register on July 18, 2003 (68 FR 42590).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/08/22/03-21469/reduction-of-tax-attributes-due-to-discharge-of-indebtedness-correction)
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