# Farmer and Fisherman Income Averaging; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2008-09-05 · 73 FR 51719
## Document
- **Document number:** E8-20555
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 51719
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-09-05
- **Treasury docket:** TD 9417
## Abstract

This document corrects final and temporary regulations (TD 9417) that were published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42522) relating to the averaging of farm and fishing income in computing income tax liability.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/09/05/E8-20555/farmer-and-fisherman-income-averaging-correction)
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