# Income Taxes
> **IRS** · Rule · Published 2023-03-24 · 88 FR 17725
## Document
- **Document number:** 2023-06296
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 17725
- **CFR reference:** 26 CFR 1
- **Publication date:** 2023-03-24
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/03/24/2023-06296/income-taxes)
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