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, make the following correction: PART 1 [Corrected] On page 55540, in the second column, beginning on line 40, the Authority citation is corrected to read as forth below: Authority: 26 U.S.C. 7805 unless otherwise noted. * * * * * Section 1.48(e)-1 issued under 26 U.S.C. 48 * * * * * [ FR Doc. C2-2023-17078 Filed 10-19-23; 8:45 am] BILLING CODE 0099-10-P