# Income Taxes
> **IRS** · Rule · Published 2017-09-13 · 82 FR 42938
## Document
- **Document number:** 2017-19396
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 42938
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-09-13
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/09/13/2017-19396/income-taxes)
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