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Rule

Disclosure of Return Information to the Bureau of Economic Analysis; Correction

Action

Correcting Amendments.

Summary

This document contains corrections to temporary regulations (TD 9439) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79361) relating to disclosures of corporate tax return information to the Bureau of Economic Analysis.

Unified Agenda

Revision of Section 301.6103(j)-1 for Disclosure to the Bureau of Economic Analysis, Department of Commerce

3 actions from July 6th, 2006 to July 2009

  • July 6th, 2006
  • October 4th, 2006
    • NPRM Comment Period End
  • July 2009
    • Final Action
 

Table of Contents Back to Top

DATES: Back to Top

This correction is effective on February 20, 2009, and is applicable on December 29, 2008.

FOR FURTHER INFORMATION CONTACT: Back to Top

Philip J. Lindenmuth, (202) 622-3400 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The temporary regulations that are the subject of this document are under section 6103 of the Internal Revenue Code.

Need for Correction Back to Top

The temporary regulations (TD 9439) that were published in the Federal Register on December 29, 2008, inadvertently removed § 301.6103(j)(1)-1T in its entirety rather than removing § 301.6103(j)(1)-1T(c). This document correctly adds the text of § 301.6103(j)(1)-1T into the Code of Federal Regulations.

List of Subjects in 26 CFR Part 301 Back to Top

begin regulatory text

Correction of Publication Back to Top

Accordingly, 26 CFR Part 301 is corrected by making the following correcting amendments:

PART 301—PROCEDURE AND ADMINISTRATION Back to Top

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority:

26 U.S.C. 7805 * * *

Par. 2. Section 301.6103(j)(1)-1T is added to read as follows:

§ 301.6103(j)(1)-1T Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary).

(a) through (b)(3)(xxiv) [Reserved]. For further guidance, see § 301.6103(j)(1)-1(a) through (b)(3)(xxiv).

(xxv) From Form 6765 (when filed with corporation income tax returns)—total qualified research expenses.

(c) and (d) [Reserved]. For further guidance, see § 301.6103(j)(1)-1(c) and (d).

(e) Effective/applicability date. The amendment to paragraph (b)(3)(xxv) of this section is applicable to disclosures to the Bureau of the Census on or after December 31, 2007.

(f) Expiration date. The applicability of the amendment to paragraph (b)(3)(xxv) of this section expires on or before December 28, 2010.

end regulatory text

Cynthia E. Grigsby,

Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. E9-3599 Filed 2-19-09; 8:45 am]

BILLING CODE 4830-01-P

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