[Federal Register Volume 72, Number 22 (Friday, February 2, 2007)]
[Rules and Regulations]
[Page 4955]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-1691]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9300]
RIN 1545-BC15


Guidance Necessary To Facilitate Business Electronic Filing; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction notice.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to final regulations (TD 
9300) that were published in the Federal Register on Friday, December 
8, 2006 (71 FR 71040) designed to eliminate regulatory impediments to 
the electronic filing of certain income tax returns and other forms.

DATES: The correction is effective December 8, 2006.

FOR FURTHER INFORMATION CONTACT: Nathan Rosen, (202) 622-4910 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of the correction are 
under sections 170, 556, 565, 936, 1017, 1368, 1377, 1502, 1503, 6038B 
and 7701 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9300) contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9300), 
which were the subject of FR Doc. E6-20734, is corrected as follows:
    On page 71045, in the signature block, the language ``Approved: 
December 1, 2006.'' is corrected to read ``Approved: November 29, 
2006.''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E7-1691 Filed 2-1-07; 8:45 am]
BILLING CODE 4830-01-P