[Federal Register Volume 72, Number 53 (Tuesday, March 20, 2007)]
[Rules and Regulations]
[Page 12968]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-4962]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9264]
RIN 1545-BG49


Guidance Necessary To Facilitate Business Electronic Filing and 
Burden Reduction; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction notice.

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SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9264) that were published in the Federal Register on 
Tuesday, May 30, 2006 (71 FR 30591) affecting taxpayers that file 
Federal income tax returns. They simplify, clarify, or eliminate 
reporting burdens and also eliminate regulatory impediments to the 
electronic filing of certain statements that taxpayers are required to 
include on or with their Federal income tax returns.

DATES: The correction is effective May 30, 2006.

FOR FURTHER INFORMATION CONTACT: Grid Glyer, (202) 622-7930 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations that are the subject of the 
correction are under sections 279, 302, 331, 332, 338, 351, 355, 368, 
381, 382, 1081, 1221, 1502, 1563, and 6012 of the Internal Revenue 
Code.

Need for Correction

    As published, final and temporary regulations (TD 9264) contain an 
error that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 9264), which were the subject of FR Doc. 06-4873, is corrected as 
follows:
    On page 30591, in the document heading, the language ``RIN 1545-
BF26'' is corrected to read ``RIN 1545-BG49''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E7-4962 Filed 3-19-07; 8:45 am]
BILLING CODE 4830-01-P