# Capitalization of Interest; Correction
> **IRS** · Correction to final regulations. · Published 1995-03-31 · Effective 1995-01-01 · 60 FR 16573
## Document
- **Document number:** 95-7857
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 16573
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-03-31
- **Effective date:** 1995-01-01
- **Treasury docket:** TD 8584
## Abstract

This document contains corrections to the final regulations [TD 8584] which were published in the Federal Register for Thursday, December 29, 1994 (59 FR 67187). The final regulations relate to the requirement to capitalize interest with respect to the production of property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/03/31/95-7857/capitalization-of-interest-correction)
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