other · IRS · Rule · Published 2004-07-16 · Effective 2004-07-15 · 69 FR 42559
Document
Document number
04-16090
Federal Register citation
69 FR 42559
CFR reference
26 CFR 1
Type
Rule
Action
Removal of temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2004-07-16
Effective date
2004-07-15
Treasury docket
TD 9138
Abstract
This document removes a temporary regulation that provides a rule for an election to deduct vested accrued vacation pay for the first taxable year ending after July 18, 1984. The repeal of the underlying code section in 1987 has rendered the temporary regulation obsolete. The removal of this regulation will not affect taxpayers.