# Contributions in Exchange for State or Local Tax Credits; Correction
> **IRS** · Final regulations; correction. · Published 2019-08-02 · Effective 2019-08-12 · 84 FR 37769
## Document
- **Document number:** 2019-16496
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 37769
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-08-02
- **Effective date:** 2019-08-12
- **Treasury docket:** TD 9864
## Abstract

This document contains a correction to final regulations under section 170 of the Internal Revenue Code (TD 9864) that were published in the Federal Register on Thursday, June 13, 2019.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/08/02/2019-16496/contributions-in-exchange-for-state-or-local-tax-credits-correction)
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