Earned Income Credit for Taxable Years Beginning After December 31, 1978
other · IRS · Rule · Published 2003-03-06 · Effective 2003-03-06 · 68 FR 10655
Document
Document number
03-5339
Federal Register citation
68 FR 10655
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-03-06
Effective date
2003-03-06
Treasury docket
TD 9045
Abstract
This document contains final regulations relating to the earned income credit. The regulations reflect changes in the law since the existing regulations were published in the Federal Register on March 13, 1980. Due to subsequent statutory changes in the applicable tax law, substantial portions of the regulations are no longer in conformity with current law. Accordingly, portions of the existing regulations are removed. These regulations apply to individual taxpayers claiming the earned income credit.