# Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction
> **IRS** · Temporary regulations; correcting amendment. · Published 2016-09-23 · Effective 2016-09-23 · 81 FR 65541
## Document
- **Document number:** 2016-22945
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 65541
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-09-23
- **Effective date:** 2016-09-23
- **Treasury docket:** TD 9776
## Abstract

This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of the Internal Revenue Code (Code) that are applicable to a lessee of investment credit property when a lessor of such property elects to treat the lessee as having acquired the property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/09/23/2016-22945/income-inclusion-when-lessee-treated-as-having-acquired-investment-credit-property-correction)
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