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Relief for Service in Combat Zone and for Presidentially Declared Disaster; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to final regulations.

SUMMARY:

This document contains corrections to final regulations that were published in the Federal Register on December 15, 2000 (65 FR 78409). This document relates to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster.

DATES:

This correction is effective December 15, 2000.

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FOR FURTHER INFORMATION CONTACT:

Bridget E. Finkenaur (202) 622-4940 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 7508 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 8911) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

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Accordingly, the publication of the final regulations (TD 8911), which are

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[Corrected]
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1. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (i) of

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2. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of

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3. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of

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4. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (iii) of

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5. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (i) of

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6. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (i)of

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7. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of

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8. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of

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Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).

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[FR Doc. 01-3774 Filed 2-14-01; 8:45 am]

BILLING CODE 4830-01-P