IRS Corrects Final Regs on Low-Income Energy Investment Credit

Additional Guidance on Low-Income Communities Bonus Credit Program

Department of Treasury
Internal Revenue Service
26 CFR Part 1

Treasury Decision 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.

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Section 1.48(e)-1 issued under 26 U.S.C. 48

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[FR Doc. C2-2023-17078 Filed: 10/19/2023 8:45 am; Publication Date: 10/20/2023]