# Economic Performance Requirement; Correction
> **IRS** · Correcting amendment. · Published 2004-07-27 · Effective 1992-04-10 · 69 FR 44596
## Document
- **Document number:** 04-17078
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 44596
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/27/04-17078/economic-performance-requirement-correction)
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