Internal Revenue Service (IRS), Treasury.
This document contains a correction to final regulations (TD 8697), that were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations classify certain business organizations under an elective regime.
This correction is effective on April 4, 2008 and is applicable on January 1, 1997.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Stephen J. Hawes, (202) 622-3860 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 8697) that is the subject of this correction is under section 7701 of the Internal Revenue Code.
Need for Correction
As published, TD 8697 contains an error that may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects 26 CFR Part 301
- Employment taxes
- Estate taxes
- Excise taxes
- Gift taxes
- Income taxes
- Reporting and recordkeeping requirements
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 301—PROCEDURE AND ADMINISTATIONEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(b) * * *
(8) * * *
(i) * * *
Romania, Societate pe Actiuni
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-6734 Filed 4-3-08; 8:45 am]
BILLING CODE 4830-01-P