# Income Tax; Allocation of Interest Expense Among Expenditures; Correction
> **IRS** · Correcting amendment. · Published 1997-07-28 · Effective 1987-07-02 · 62 FR 40269
## Document
- **Document number:** 97-19702
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 40269
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-07-28
- **Effective date:** 1987-07-02
- **Treasury docket:** TD 8145
## Abstract

This document contains a correction to temporary regulations (TD 8145), which were published in the Federal Register on Thursday, July 2, 1987 (52 FR 24996) relating to the allocation of interest expense among a taxpayer's expenditures.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/07/28/97-19702/income-tax-allocation-of-interest-expense-among-expenditures-correction)
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