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Internal Revenue Service (IRS), Treasury.
This document contains corrections to temporary regulations (TD 9439) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79361) relating to disclosures of corporate tax return information to the Bureau of Economic Analysis.
This correction is effective on February 20, 2009, and is applicable on December 29, 2008.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Philip J. Lindenmuth, (202) 622-3400 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The temporary regulations that are the subject of this document are under section 6103 of the Internal Revenue Code.
Need for Correction
The temporary regulations (TD 9439) that were published in the Federal Register on December 29, 2008, inadvertently removed § 301.6103(j)(1)-1T in its entirety rather than removing § 301.6103(j)(1)-1T(c). This document correctly adds the text of § 301.6103(j)(1)-1T into the Code of Federal Regulations.Start List of Subjects
List of Subjects in 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 ADMINISTRATIONEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(a) through (b)(3)(xxiv) [Reserved]. For further guidance, see § 301.6103(j)(1)-1(a) through (b)(3)(xxiv).
(xxv) From Form 6765 (when filed with corporation income tax returns)—total qualified research expenses.
(c) and (d) [Reserved]. For further guidance, see § 301.6103(j)(1)-1(c) and (d).
(e) Effective/applicability date. The amendment to paragraph (b)(3)(xxv) of this section is applicable to disclosures to the Bureau of the Census on or after December 31, 2007.
(f) Expiration date. The applicability of the amendment to paragraph (b)(3)(xxv) of this section expires on or before December 28, 2010.
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-3599 Filed 2-19-09; 8:45 am]
BILLING CODE 4830-01-P