# Income Taxes
> **IRS** · Rule · Published 1999-10-12 · 64 FR 55137
## Document
- **Document number:** 99-55533
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 55137
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-10-12
## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/10/12/99-55533/income-taxes)
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