Internal Revenue Service (IRS), Treasury.
This document contains a correction to final regulations that were published in the Federal Register on Tuesday, August 7, 2007 (72 FR 44338) providing guidance to corporations with respect to estimated tax requirements.
This correction is effective September 20, 2007.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Timothy Sheppard at (202) 622-4910 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9347) that is the subject of this correction are under section 6655 of the Internal Revenue Code.
Need for Correction
As published, these regulations (TD 9347) contains an error that may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 1End List of Subjects
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
1. The authority citation for part 1 continues to read in part as follows:End Amendment Part
2. Section § 1.6655-2(g)(2)End Amendment Part Start Signature
LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Office of Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-18504 Filed 9-19-07; 8:45 am]
BILLING CODE 4830-01-P