# Income Tax; Taxable Years Beginning After December 31, 1953; Limitations on Passive Activity Losses and Credits; Correction
> **IRS** · Correcting amendment. · Published 1996-04-01 · Effective 1988-02-25 · 61 FR 14247
## Document
- **Document number:** 96-7655
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 14247
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1996/04/01/96-7655/income-tax-taxable-years-beginning-after-december-31-1953-limitations-on-passive-activity-losses-and)
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