[Federal Register Volume 74, Number 241 (Thursday, December 17, 2009)]
[Rules and Regulations]
[Page 66915]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-29978]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9443]
RIN 1545-BG16


Postponement of Certain Tax-Related Deadlines by Reason of a 
Federally Declared Disaster or Terroristic or Military Action; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to final regulations (TD 
9443) that were published in the Federal Register on Thursday, January 
15, 2009 (74 FR 2370) relating to postponement of certain tax-related 
deadlines either due to service in a combat zone or due to a Federally 
declared disaster. The regulations reflect changes in the law made by 
the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and 
Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS 
practice.

DATES: This correction is effective on December 17, 2009, and is 
applicable on January 15, 2010.

FOR FURTHER INFORMATION CONTACT: Mary Ellen Keys, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9443) that are the subject of this 
document are under section 7508A of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9443) contain errors that 
may prove to be misleading and are in need of clarification.

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 301.7508A-1(f) is amended by removing the existing 
Example 8, and redesignating Example 9 as Example 8.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-29978 Filed 12-16-09; 8:45 am]
BILLING CODE 4830-01-P