Income Tax; Taxable Years Beginning After December 31, 1953; Limitations on Passive Activity Losses and Credits; Correction

tax-irs · IRS · Rule · Published 1996-04-01 · Effective 1988-02-25 · 61 FR 14247

Document

Document number: 96-7655
Federal Register citation: 61 FR 14247
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-04-01
Effective date: 1988-02-25
Treasury docket: TD 8175

Abstract

This document contains a correction to temporary regulations (TD 8175), which were published in the Federal Register Thursday, February 25, 1988 (53 FR 5686), relating to the limitations on passive activity credits.

Source

Authoritative: Federal Register document
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