[Federal Register Volume 74, Number 33 (Friday, February 20, 2009)]
[Rules and Regulations]
[Page 7814]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-3599]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9439]
RIN 1545-BC93


Disclosure of Return Information to the Bureau of Economic 
Analysis; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to temporary regulations 
(TD 9439) that were published in the Federal Register on Monday, 
December 29, 2008 (73 FR 79361) relating to disclosures of corporate 
tax return information to the Bureau of Economic Analysis.

DATES: This correction is effective on February 20, 2009, and is 
applicable on December 29, 2008.

FOR FURTHER INFORMATION CONTACT: Philip J. Lindenmuth, (202) 622-3400 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this document are 
under section 6103 of the Internal Revenue Code.

Need for Correction

    The temporary regulations (TD 9439) that were published in the 
Federal Register on December 29, 2008, inadvertently removed Sec.  
301.6103(j)(1)-1T in its entirety rather than removing Sec.  
301.6103(j)(1)-1T(c). This document correctly adds the text of Sec.  
301.6103(j)(1)-1T into the Code of Federal Regulations.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR Part 301 is corrected by making the following 
correcting amendments:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

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

0
Par. 2. Section 301.6103(j)(1)-1T is added to read as follows:


Sec.  301.6103(j)(1)-1T  Disclosures of return information reflected on 
returns to officers and employees of the Department of Commerce for 
certain statistical purposes and related activities (temporary).

    (a) through (b)(3)(xxiv) [Reserved]. For further guidance, see 
Sec.  301.6103(j)(1)-1(a) through (b)(3)(xxiv).
    (xxv) From Form 6765 (when filed with corporation income tax 
returns)--total qualified research expenses.
    (c) and (d) [Reserved]. For further guidance, see Sec.  
301.6103(j)(1)-1(c) and (d).
    (e) Effective/applicability date. The amendment to paragraph 
(b)(3)(xxv) of this section is applicable to disclosures to the Bureau 
of the Census on or after December 31, 2007.
    (f) Expiration date. The applicability of the amendment to 
paragraph (b)(3)(xxv) of this section expires on or before December 28, 
2010.

Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations 
Branch, Legal Processing Division, Associate Chief Counsel, (Procedure 
and Administration).
[FR Doc. E9-3599 Filed 2-19-09; 8:45 am]
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