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Rule

Requirement of Return and Time for Filing; Correction

Action

Correcting Amendments.

Summary

This document contains corrections to final and temporary regulations (TD 9334) that were published in the Federal Register on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.

Unified Agenda

Regulations To Prescribe Forms for Payment of Section 4965 Taxes

3 actions from July 6th, 2007 to June 2008

  • July 6th, 2007
  • October 4th, 2007
    • NPRM Comment Period End
  • June 2008
    • Final Action
 

Table of Contents Back to Top

DATES: Back to Top

The corrections are effective August 16, 2007.

FOR FURTHER INFORMATION CONTACT: Back to Top

Galina Kolomietz, (202) 622-6070, Michael Blumenfeld, (202) 622-1124, or Dana Barry, (202) 622-6060 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final and temporary regulations that are the subject of this correction are under section 4965 of the Internal Revenue Code.

Need for Correction Back to Top

As published, final and temporary regulations (TD 9334) contain errors that may prove to be misleading and are in need of clarification.

List of Subjects Back to Top

begin regulatory text

Correction of Publication Back to Top

Accordingly, 26 CFR parts 53 and 54 are corrected by making the following correcting amendments:

PART 53—FOUNDATION AND SIMILAR EXCISE TAXES Back to Top

Paragraph 1. The authority citation for part 53 continues to read, in part, as follows:

Authority:

26 U.S.C. 7805 * * *

Par. 2. Section 53.6071-1T is amended by revising paragraph (h)(2) to read as follows:

§ 53.6071-1T Time for filing returns (temporary).

* * * * *

(h) * * *

(2) Expiration date. Paragraph (g) of this section will expire on July 6, 2010.

PART 54—PENSION EXCISE TAXES Back to Top

Par. 3. The authority citation for part 54 continues to read, in part, as follows:

Authority:

26 U.S.C. 7805 * * *

Par. 4. Section 54.6011-1T is amended by revising paragraph (d)(2) to read as follows:

§ 54.6011-1T General requirement of return, statement or list (temporary).

* * * * *

(d) * * *

(2) Expiration date. Paragraph (c) of this section will expire on July 6, 2010.

end regulatory text

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E7-16075 Filed 8-15-07; 8:45 am]

BILLING CODE 4830-01-P

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