# Railroad Track Maintenance Credit; Correction
> **IRS** · Correcting amendment. · Published 2006-12-08 · Effective 2006-09-08 · 71 FR 71039
## Document
- **Document number:** E6-20799
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 71039
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-08
- **Effective date:** 2006-09-08
- **Treasury docket:** TD 9286
## Abstract

This document corrects temporary regulations (TD 9286) that were published in the Federal Register on Friday, September 8, 2006 (71 FR 53009) providing rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II railroad or Class III railroad and other eligible taxpayers during the taxable year.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/08/E6-20799/railroad-track-maintenance-credit-correction)
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