{"abstract":"This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-161695-04) that was published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42538) relating to the averaging of farm and fishing income in computing income tax liability.","action":"Correction to notice of proposed rulemaking by cross-reference 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/2008/09/05/E8-20552.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"73 FR 51747","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["REG-161695-04"],"dockets":[],"document_number":"E8-20552","effective_on":null,"end_page":51747,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/09/05/E8-20552.xml","html_url":"https://www.federalregister.gov/documents/2008/09/05/E8-20552/farmer-and-fisherman-income-averaging-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-20552?publication_date=2008-09-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-09-05/E8-20552/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":14,"last_updated":"2026-10-22 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-09-05/pdf/E8-20552.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-09-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/09/05/E8-20552.txt","regulation_id_number_info":{"1545-BE23":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BE23/farmer-and-fisherman-income-averaging-under-the-american-jobs-creation-act-of-2004","title":"Farmer and Fisherman Income Averaging Under the American Jobs Creation Act of 2004","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BE23&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BE23"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-14T17:45:35Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51747,"subtype":null,"title":"Farmer and Fisherman Income Averaging; Correction","toc_doc":"Farmer and Fisherman Income Averaging; Correction","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":73}