[Federal Register Volume 86, Number 5 (Friday, January 8, 2021)]
[Rules and Regulations]
[Page 1256]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2020-28653]



[[Page 1256]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9941]
RIN 1545-BO68 and 1545-BO78


Taxable Year of Income Inclusion Under an Accrual Method of 
Accounting and Advance Payments for Goods, Services, and Other Items

Correction

    In rule document 2020-28563 beginning on page 810 in the issue of 
Wednesday, January 6, 2021, make the following correction:
    On page 810, in the DATES section, in the second line beneath the 
heading, ``December 31, 2021'' should read ``December 31, 2020''.

[FR Doc. C1-2020-28653 Filed 1-6-21; 1:15 pm]
BILLING CODE 1301-00-D