[Federal Register Volume 61, Number 126 (Friday, June 28, 1996)]
[Rules and Regulations]
[Page 33657]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-16172]


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DEPARTMENT OF THE TREASURY
26 CFR Part 301

[TD 8671]
RIN 1545-AS83


Taxpayer Identifying Numbers (TINs); Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations [TD 
8671] which were published in the Federal Register on Wednesday, May 
29, 1996 (61 FR 26788). The final regulations relate to requirements 
for furnishing a taxpayer identifying number on returns, statements or 
other documents.

EFFECTIVE DATE: May 29, 1996.

FOR FURTHER INFORMATION CONTACT: Lilo A. Hester, (202) 874-1490 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 6109 of the Internal Revenue Code.

Need for Correction

    As published, TD 8671 contains errors that are in need of 
correction.

Correction of Publication

    Accordingly, the publication of final regulations which are the 
subject of FR Doc. 96-13397 is corrected as follows:
    1. On page 26790, column 1, in amendatory instruction ``Par 2.'', 
line 1, the language ``Section Sec. 301.6109-1 is'' is corrected to 
read ``Section 301.6109-1 is''.


Sec. 301.6109-1  [Corrected]

    2. On page 26791, columns 1 and 2, Sec. 301.6109-1(d)(3)(iv)(A)(1) 
is corrected to read as follows:


Sec. 301.6109-1  Identifying numbers.

* * * * *
    (d) * * *
    (3) * * *
    (iv) * * *
    (A) * * *
    (1) Procedures for providing Form SS-4 and Form W-7, or such other 
necessary form to applicants for obtaining a taxpayer identifying 
number;
* * * * *
    3. On page 26792, column 2, Sec. 301.6109-1(h)(1), line 8, the 
language ``identification numbers apply after May'' is corrected to 
read ``identification numbers apply on and after May''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-16172 Filed 6-27-96; 8:45 am]
BILLING CODE 4830-01-U