[Federal Register Volume 70, Number 120 (Thursday, June 23, 2005)]
[Rules and Regulations]
[Page 36345]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-12386]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9186]
RIN 1545-BD42


Qualified Amended Returns; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains corrections to temporary regulations 
(TD 9186) which were published in the Federal Register on Wednesday, 
March 2, 2005 (70 FR 10037). The temporary regulations modify the rules 
relating to qualified amended returns by providing additional 
circumstances that end the period within which a taxpayer may file an 
amended return that constitutes a qualified amended return.

DATES: This correction is effective March 2, 2005.

FOR FURTHER INFORMATION CONTACT: Nancy M. Galib, (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations (TD 9186) that are the subject of these 
corrections are under section 6227 of the Internal Revenue Code.

Need for Correction

    As published, TD 9186 contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (TD 
9186), that were the subject of FR Doc. 05-3950, is corrected as 
follows:
    1. On page 10038, column 2, in the preamble under the paragraph 
heading ``Background'', first full paragraph, line 14, the language, 
``announced in Notice 2004-38, 2004-24'' is corrected to read 
``announced in Notice 2004-38, 2004-21''.
    2. On page 10039, column 1, in the preamble under the paragraph 
heading ``Effect on Other Documents'', first line, the language, 
``Notice 2004-38 (2004-24 I.R.B. 949)'' is corrected to read ``Notice 
2004-38 (2004-21 I.R.B. 949)''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-12386 Filed 6-22-05; 8:45 am]
BILLING CODE 4830-01-P