[Federal Register Volume 80, Number 80 (Monday, April 27, 2015)]
[Rules and Regulations]
[Page 23238]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-09712]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9715]
RIN 1545-BH31


Regulations Revising Rules Regarding Agency for a Consolidated 
Group; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9715) that were published in the Federal Register on April 1, 2015 (80 
FR 17314). The final regulations are regarding the agent for an 
affiliated group of corporations that files a consolidated return 
(consolidated group).

DATES: This correction is effective on April 27, 2015 and applicable 
beginning April 1, 2015.

FOR FURTHER INFORMATION CONTACT: Gerald Fleming at (202) 317-6975 or 
Richard M. Heinecke at (202) 317-6065 (not a toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9715) that are the subject of this 
correction are under section 1502 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9715) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9715), that are the subject 
of FR Doc. 2015-07182, are corrected as follows:
    1. On page 17316, in the preamble, the second column, under the 
paragraph heading ``A. Designation on Commissioner's Own Accord'', the 
eighth line from the bottom of the paragraph, the language ``where the 
agent either fails timely'' is corrected to read ``where the agent 
either fails to timely''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-09712 Filed 4-24-15; 8:45 am]
 BILLING CODE 4830-01-P