Additional Guidance on Low-Income Communities Bonus Credit Program

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [TD 9979] RIN 1545-BQ81 Correction In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, in the second column, on page 55540, amendatory instruction 2 is corrected to read as follows: Par. 2. Sections 1.48(e)-0 and 1.48(e)-1 are added to read as follows: [ FR Doc. C1-2023-17078 Filed 8-28-23; 8:45 am] BILLING CODE 0099-10-P