[Federal Register Volume 72, Number 158 (Thursday, August 16, 2007)]
[Rules and Regulations]
[Pages 45894-45895]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-16075]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 53 and 54

[TD 9334]
RIN 1545-BG20


Requirement of Return and Time for Filing; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9334) that were published in the Federal Register on 
Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the 
requirement of a return to accompany payment of excise taxes under 
section 4965 of the Internal Revenue Code and the time for filing that 
return.

DATES: The corrections are effective August 16, 2007.

FOR FURTHER INFORMATION CONTACT: Galina Kolomietz, (202) 622-6070, 
Michael Blumenfeld, (202) 622-1124, or Dana Barry, (202) 622-6060 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations that are the subject of this 
correction are under section 4965 of the Internal Revenue Code.

Need for Correction

    As published, final and temporary regulations (TD 9334) contain 
errors that may prove to be misleading and are in need of 
clarification.

List of Subjects

26 CFR Part 53

    Excise taxes, Foundations, Investments, Lobbying, Reporting and 
recordkeeping requirements.

26 CFR Part 54

    Excise Taxes, Pensions, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR parts 53 and 54 are corrected by making the 
following correcting amendments:

PART 53--FOUNDATION AND SIMILAR EXCISE TAXES

0
Paragraph 1. The authority citation for part 53 continues to read, in 
part, as follows:

    Authority: 26 U.S.C. 7805 * * *


[[Page 45895]]



0
Par. 2. Section 53.6071-1T is amended by revising paragraph (h)(2) to 
read as follows:


Sec.  53.6071-1T  Time for filing returns (temporary).

* * * * *
    (h) * * *
    (2) Expiration date. Paragraph (g) of this section will expire on 
July 6, 2010.

PART 54--PENSION EXCISE TAXES

0
Par. 3. The authority citation for part 54 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


0
Par. 4. Section 54.6011-1T is amended by revising paragraph (d)(2) to 
read as follows:


Sec.  54.6011-1T  General requirement of return, statement or list 
(temporary).

* * * * *
    (d) * * *
    (2) Expiration date. Paragraph (c) of this section will expire on 
July 6, 2010.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16075 Filed 8-15-07; 8:45 am]
BILLING CODE 4830-01-P