[Federal Register Volume 61, Number 61 (Thursday, March 28, 1996)]
[Rules and Regulations]
[Pages 13762-13763]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-7389]



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DEPARTMENT OF THE TREASURY
26 CFR Part 301

[TD 8595]
RIN 1545-AI24


Payment of Internal Revenue Tax by Check or Money Order and 
Liability of Financial Institutions for Unpaid Taxes; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8595] which were published in the Federal Register for Friday, April 
28, 1995 (60 FR 20899). The final regulations relate to payments with 
respect to internal revenue taxes and internal revenue stamps by check 
or money order.

EFFECTIVE DATE: April 28, 1995.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-3640 (not 
a toll-free number).

[[Page 13763]]


SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 6311 of the Internal Revenue Code.

Need for Correction

    As published, TD 8595 contains an error that is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of final regulations which are the 
subject of FR Doc. 95-10410, is corrected as follows:
    On page 20899, column 3, in amendatory instruction ``Par. 2.'', 
line 8, the amendatory language ``5. Adding paragraphs (d) and (e).'' 
is corrected to read ``5. Adding paragraph (d).''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-7389 Filed 3-27-96; 8:45 am]
BILLING CODE 4830-01-U