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Internal Revenue Service (IRS), Treasury.
Temporary regulations; correcting amendments.
This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code.
These corrections are effective on March 9, 2023 and applicable on September 10, 2021.
Concerning the regulations, NaLee Park, at (202) 317-6798 (not a toll-free number).
The temporary regulations (TD 9953) that are the subject of these corrections are under sections 3131, 3132, and 3134 of the Internal Revenue Code.
Accordingly, 26 CFR part 31 is corrected by making the following correcting amendments:
1. The authority citation for part 31 continues to read in part as follows:
2. Sections 31.3131-1T(c), 31.3132-1T(c), and 31.3134-1T(c) are amended by removing the language “3121(a)” and adding the language “3221(a)” in its place.
Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2023-04828 Filed 3-8-23; 8:45 am]
BILLING CODE 4830-01-P