Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations (TD 9443) that were published in the Federal Register on Thursday, January 15, 2009 (74 FR 2370) relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a Federally declared disaster. The regulations reflect changes in the law made by the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS practice.
This correction is effective on December 17, 2009, and is applicable on January 15, 2010.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Mary Ellen Keys, (202) 622-4570 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9443) that are the subject of this document are under section 7508A of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9443) contain errors that may prove to be misleading and are in need of clarification.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 Start Signature
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-29978 Filed 12-16-09; 8:45 am]
BILLING CODE 4830-01-P