Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations that were published in the
This correction is effective on October 11, 2011 and applies to any payment or document mailed and delivered in accordance with the requirements of § 301.7502–1 in an envelope bearing a postmark dated after September 21, 2004.
Steven Karon, (202) 622–4570 (not a toll-free number).
The final regulations (TD 9543) that is the subject of this correction is under sections 301 and 602 of the Internal Revenue Code.
As published on August 23, 2011 (76 FR 52561), the final regulations (TD 9543) contains errors that may prove to be misleading and is in need of clarification.
Accordingly, the final regulations (TD 9543), that were the subject of FR Doc. 2011–21416, are corrected as follows:
1. On page 52561, column 1, in the regulation heading, the CFR Title and part Number, line 3, the phrase “26 CFR part 301” is corrected to read “26 CFR parts 301 and 602”.
2. On page 52561, column 2, in the preamble, under the caption
3. On page 52562, column 3, in the preamble under the caption “Special Analyses”, lines 6 and 7 from the bottom of the second paragraph, the phrase “$2.80 and registered mail can be used for as little as $10.60” is corrected to read “$2.85 and registered mail can be used for as little as $10.75.”
4. On page 52562, column 3, in the preamble, the caption “List of Subjects in 26 CFR part 301” is corrected to read as follows:
Employment taxes, Estate taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
Reporting and recordkeeping requirements.
5. On page 52562, column 3, in the preamble under the caption “Adoption of Amendments to the Regulations”, line 1, the phrase “Accordingly, 26 CFR part 301 is amended as follows:” is corrected to read “Accordingly, 26 CFR parts 301 and 602 are amended as follows:”.