# Capitalization of Certain Policy Acquisition Expenses; Correction
> **IRS** · Correcting amendment. · Published 1994-01-07 · 59 FR 947
## Document
- **Document number:** 94-309
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 59 FR 947
- **CFR reference:** 26 CFR 1
- **Publication date:** 1994-01-07
- **Treasury docket:** Federal Register: January 7, 1994
## Abstract

This document contains a correction to the final regulations (T.D. 8456), which were published Tuesday, December 29, 1992 (57 FR 61813), relating to the requirement that insurance companies capitalize specified policy acquisition expenses for tax purposes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1994/01/07/94-309/capitalization-of-certain-policy-acquisition-expenses-correction)
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