# Credit for Carbon Oxide Sequestration; Correction
> **IRS** · Final rule; correction. · Published 2021-03-30 · Effective 2021-03-30 · 86 FR 16530
## Document
- **Document number:** 2021-05156
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 16530
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-03-30
- **Effective date:** 2021-03-30
- **Treasury docket:** TD 9944
## Abstract

This document contains corrections to the final regulations (Treasury Decision 9944) that were published in the Federal Register on Friday, January 15, 2021. The final regulations provide guidance of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/03/30/2021-05156/credit-for-carbon-oxide-sequestration-correction)
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