# Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction
> **IRS** · Final rule; correction and correcting amendments. · Published 2025-01-17 · Effective 2025-01-17 · 90 FR 5606
## Document
- **Document number:** 2025-01248
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 5606
- **CFR reference:** 26 CFR 1
- **Publication date:** 2025-01-17
- **Effective date:** 2025-01-17
- **Treasury docket:** TD 10016
## Abstract

This document includes corrections to a final regulation (Treasury Decision 10016) published in the Federal Register on Wednesday, December 11, 2024. Treasury Decision 10016 contained final regulations relating to the determination of taxable income or loss and foreign currency gain or loss with the respect to a qualified business unit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/01/17/2025-01248/taxable-income-or-loss-and-currency-gain-or-loss-with-respect-to-a-qualified-business-unit)
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