[Federal Register Volume 72, Number 158 (Thursday, August 16, 2007)]
[Rules and Regulations]
[Pages 45890-45891]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-16081]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9335]
RIN 1545-BG19


Disclosure Requirements With Respect to Prohibited Tax Shelter 
Transactions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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

SUMMARY: This document contains correction to temporary regulations (TD 
9335) that were published in the Federal Register on Friday, July 6, 
2007 (72 FR 36869) under section 6033(a)(2) of the Internal Revenue 
Code that provide rules regarding the form, manner and timing of 
disclosure obligations with respect to prohibited tax shelter 
transactions to which tax-exempt entities are parties.

DATES: The correction is effective August 16, 2007.

FOR FURTHER INFORMATION CONTACT: Galina Kolomietz, (202) 622-6070, or

[[Page 45891]]

Michael Blumenfeld, (202) 622-1124 (not toll-free numbers). For 
questions specifically relating to qualified pension plans, individual 
retirement accounts, and similar tax-favored savings arrangements, 
contact Dana Barry, (202) 622-6060 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this correction 
are under section 6033 of the Internal Revenue Code.

Need for Correction

    As published, temporary regulations (TD 9335) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (TD 
9335), which was the subject of FR Doc. E7-12903, is corrected as 
follows:
    On page 36870, column 1, first paragraph of the column, in the 
preamble, under the paragraph heading ``Background'', last line of the 
paragraph, the language ``4965 tax. See Sec.  601.601(d)(2)(ii)(b).'' 
is corrected to read ``4965 tax. See Sec.  601.601(d)(2)(ii)(b) of this 
chapter.''

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16081 Filed 8-15-07; 8:45 am]
BILLING CODE 4830-01-P