# Section 1367 Regarding Open Account Debt
> **IRS** · Rule · Published 2008-11-25 · 73 FR 71545
## Document
- **Document number:** Z8-24926
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 71545
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-11-25
- **Treasury docket:** TD 9428
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/11/25/Z8-24926/section-1367-regarding-open-account-debt)
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