Internal Revenue Service (IRS), Treasury.
Correcting amendment.
This document corrects temporary regulations (TD 9164) that were published in the
This document is effective on December 17, 2004.
John T. Ricotta, (202) 622–6060 (not a toll-free number).
The temporary regulations (TD 9164) that is the subject of this correction are under section 409(p).
As published, the temporary regulations (TD 9164) contain errors that may prove to be misleading and are in need of clarification.
Income Taxes, Reporting and recordkeeping requirements.
26 U.S.C. 7805 * * *.