# Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction
> **IRS** · Reduction of tax attributes due to discharge of indebtedness. · Published 2003-10-01 · Effective 2003-07-18 · 68 FR 56556
## Document
- **Document number:** 03-24912
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 56556
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-10-01
- **Effective date:** 2003-07-18
- **Treasury docket:** TD 9080
## Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on July 18, 2003 (68 FR 42590). These regulations relate to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/10/01/03-24912/reduction-of-tax-attributes-due-to-discharge-of-indebtedness-correction)
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