[Federal Register Volume 72, Number 185 (Tuesday, September 25, 2007)]
[Rules and Regulations]
[Page 54351]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-18812]


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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 (TD 
9347) 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: The correction is effective September 25, 2007.

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

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under sections 6425 and 6655 of the Internal Revenue Code.

Need for Correction

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

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9347), 
which 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'', line 10 from the bottom of the 
first paragraph of the column, the language ``rational underlying the 
conclusion in'' is corrected to read ``rationale underlying the 
conclusion in''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. E7-18812 Filed 9-24-07; 8:45 am]
BILLING CODE 4830-01-P