[Federal Register Volume 70, Number 144 (Thursday, July 28, 2005)]
[Rules and Regulations]
[Pages 43635-43636]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-14902]


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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 a correction to temporary regulations.

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[[Page 43636]]

SUMMARY: This document corrects a correction to temporary regulations 
(TD 9186) which was published in the Federal Register on June 23, 2005 
(70 FR 36345). 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 on March 2, 2005.

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

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations (TD 9186) that is the subject of this 
correction is under section 6664 of the Internal Revenue Code.

Need for Correction

    As published, the correction to the temporary regulations (TD 9186) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the correction to the temporary 
regulations (TD 9186) that is the subject of FR Doc. 05-12386, is 
corrected as follows:
    On page 36345, column 2, in the preamble, under the paragraph 
heading ``Background'', line 3, the language ``are under section 6227 
of the Internal'' is corrected to read ``are under section 6664 of the 
Internal''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 05-14902 Filed 7-27-05; 8:45 am]
BILLING CODE 4830-01-P