Skip to Content

Rule

Requirement of Return and Time for Filing; 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.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

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.

DATES:

The corrections are effective August 16, 2007.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

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

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

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

Need for Correction

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

Start List of Subjects

List of Subjects

End List of Subjects

Correction of Publication

Start Amendment Part

Accordingly,

End Amendment Part Start Part

PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority Start Printed Page 45895 Start Amendment Part

End Amendment Part
Time for filing returns (temporary).
* * * * *

(h) * * *

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

Start Part

PART 54—PENSION EXCISE TAXES

End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority Start Amendment Part

End Amendment Part
General requirement of return, statement or list (temporary).
* * * * *

(d) * * *

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

Start Signature

LaNita Van Dyke,

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

End Signature End Supplemental Information

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

BILLING CODE 4830-01-P