# Tribal General Welfare Benefits; Correction
> **IRS** · Final rule; correction. · Published 2026-01-16 · Effective 2026-01-16 · 91 FR 2084
## Document
- **Document number:** 2026-00835
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 91 FR 2084
- **CFR reference:** 26 CFR 1
- **Publication date:** 2026-01-16
- **Effective date:** 2026-01-16
- **Treasury docket:** TD 10040
## Abstract

This document contains corrections to TD 10040, which was published in the Federal Register on Tuesday, December 16, 2025. TD 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/01/16/2026-00835/tribal-general-welfare-benefits-correction)
---
*AI Analytics · CC0 1.0*