{"abstract":"This document contains corrections to temporary regulations that were published in the Federal Register on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations to providing guidance regarding the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services.","action":"Correction to temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/11/28/03-29727.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"68 FR 66707","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective September 4, 2003.","disposition_notes":null,"docket_ids":["TD 9090"],"dockets":[],"document_number":"03-29727","effective_on":"2003-09-04","end_page":66708,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/11/28/03-29727.xml","html_url":"https://www.federalregister.gov/documents/2003/11/28/03-29727/limitation-on-use-of-the-nonaccrual-experience-method-of-accounting-under-section-448d5-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-29727?publication_date=2003-11-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-11-28/03-29727/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":18,"last_updated":"2026-09-21 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-11-28/pdf/03-29727.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-11-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/11/28/03-29727.txt","regulation_id_number_info":{"1545-BC31":null},"regulation_id_numbers":["1545-BC31"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":66707,"subtype":null,"title":"Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5); Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":68}