other · IRS · Rule · Published 2004-07-27 · Effective 1992-04-10 · 69 FR 44596
Document
Document number
04-17078
Federal Register citation
69 FR 44596
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2004-07-27
Effective date
1992-04-10
Treasury docket
TD 8408
Abstract
This document contains a correction to TD 8408 which was published in the Federal Register on Friday, April 10, 1992 (57 FR 12411) relating to the requirement that economic performance occur in order for an amount to be incurred with respect to any item of a taxpayer using an accrual method of accounting.