[Federal Register Volume 72, Number 182 (Thursday, September 20, 2007)]
[Rules and Regulations]
[Page 53684]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-18506]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9347]
RIN 1545-AY22


Corporate Estimated Tax; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations that 
were published in the Federal Register on Tuesday, August 7, 2007 (72 
FR 44338) providing guidance to corporations with respect to estimated 
tax requirements.

DATES: This correction is effective September 20, 2007.

FOR FURTHER INFORMATION CONTACT: Timothy Sheppard at (202) 622-4910 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9347) that is the subject of this 
correction are under section 6655 of the Internal Revenue Code.

Need for Correction

    As published, these regulations (TD 9347) contains an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9347), that was the subject 
of FR Doc. E7-14946, is corrected as follows:
    On page 44347, column 1, in the preamble, under the paragraph 
heading ``Effect on other Documents'', paragraph 5, line 7, the 
language, ``rational underlying the conclusion in'' is corrected to 
read ``rationale underlying the conclusion in''.

LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Office of Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. E7-18506 Filed 9-19-07; 8:45 am]
BILLING CODE 4830-01-P