[Federal Register Volume 72, Number 171 (Wednesday, September 5, 2007)]
[Corrections]
[Page 51009]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: Z7-12902]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 53, 54 and 301

[REG-142039-06; REG-139268-06]
RIN 1545-BG18; 1545-BG20


Excise Taxes on Prohibited Tax Shelter Transactions and Related 
Disclosure Requirements; Disclosure Requirements With Respect to 
Prohibited Tax Shelter Transactions; Requirement of Return and Time for 
Filing

Correction

    In proposed rule document E7-12902 beginning on page 36927 in the 
issue of Friday, July 6, 2007, make the following corrections:
    1. On page 36927, in the second column, in the first paragraph, 
``Sec. Sec. '' is corrected to read ``sections'' wherever it appears.
    2. On the same page, in the same paragraph, ``Sec. '' is corrected 
to read ``section'' wherever it appears.
    3. On the same page, in the third column, in the second paragraph, 
in the 14th line, ``1,250'' should read ``1250''.
    4. On the same page, in the same column, the small table following 
the second paragraph to read as follows:

Recordkeeping.............................  6 hr., 13 min.
Learning about the law or the form........  4 hr. 28 min.
Preparing, copying, assembling, and         4 hr. 46 min.
 sending the form to the IRS..............
 

    4. On the same page, in the same column, in the sixth line from the 
bottom of the page, ``Sec. '' is corrected to read ``section''.
    5. On the same page, in the same column, in the fifth line from the 
bottom of the page, ``Sec. Sec. '' is corrected to read ``sections''.
    6. On page 36928, in the first column, in the 17th line, ``Sec. '' 
should read ``section''.
    7. On the same page, in the same column, in the 20th line, 
``Sec. '' should read ``section''.
    8. On the same page, in the same column, under the heading 
``Covered Tax-Exempt Entities'', ``Sec. '' is corrected to read 
``section'' wherever it appears.
    9. On the same page, in the same paragraph, in the third line 
``Sec. Sec. '' is corrected to read ``sections''.
    10. On the same page, in the same column, in the last line of the 
column, ``Sec. '' should read ``section''.
    11. On the same page, in the second and third columns, ``Sec. '' 
should read ``section'' wherever it appears.
    12. On the same page, in the same column, in the 18th line, 
``Sec. Sec. '' should read ``sections''.
    13. On page 36929, in the first and second columns, ``Sec. '' 
should read ``section'' wherever it appears.


Sec.  53.4965-3  [Corrected]

    14. On page 36932, in the second column, in Sec.  53.4965-3(a), in 
the third line, ``means'' should read ``means''.


Sec.  53.4965-8  [Corrected]

    15. On page 36937, in the first column, in Sec.  53.4965-8(f), in 
Example 1, in paragraph (i), in the last line, ``Sec.  
601.601(d)(2)(ii)(b)'' should read ``Sec.  601.601(d)(2)(ii)(b)''.

[FR Doc. Z7-12902 Filed 9-4-07; 8:45 am]
BILLING CODE 1505-01-D