Data / Federal rules / 2026-00835
Tribal General Welfare Benefits; Correction
The Internal Revenue Service published this final rule in the Federal Register on January 16, 2026. It took effect on January 16, 2026.
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What the agency says
This document contains corrections to TD 10040, which was published in the Federal Register on Tuesday, December 16, 2025. TD 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.
Key facts
- Document number
- 2026-00835
- Type
- Final rule
- Action
- Final rule; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 16, 2026
- Takes effect
- January 16, 2026
- Dates
- The corrections are effective January 16, 2026. For the applicability dates of the final regulations see Sec. 1.139E-1(h).
- Docket
- TD 10040
- Regulation ID (RIN)
- 1545-BQ95
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
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Everything from the Internal Revenue Service · Published in January 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.