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Clarification of Section 6411 Regulations; Correcting Amendment

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:

Correcting amendment.

SUMMARY:

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability.

DATES:

This correction is effective October 4, 2007.

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FOR FURTHER INFORMATION CONTACT:

Cynthia McGreevy at (202) 622-4910 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations (TD 9355) that are the subject of these corrections are under section 6411 of the Internal Revenue Code.

Need for Correction

As published, these final and temporary regulations (TD 9355) contain errors that may prove to be misleading and are in need of clarification.

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List of Subjects in 26 CFR Part 1

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PART 1—INCOME TAXES

Correction of Publication

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Accordingly, the final and temporary regulations (TD 9355) that are the subject of FR. Doc. E7-16878 are corrected as follows:

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

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[Corrected]
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[Corrected]
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La Nita Van Dyke,

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

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[FR Doc. E7-19572 Filed 10-3-07; 8:45 am]

BILLING CODE 4830-01-P