# Income Taxes
> **IRS** · Rule · Published 2017-10-06 · 82 FR 46672
## Document
- **Document number:** 2017-21741
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 46672
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-10-06
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/10/06/2017-21741/income-taxes)
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