[Federal Register Volume 84, Number 226 (Friday, November 22, 2019)]
[Rules and Regulations]
[Page 64415]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25346]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9613]
RIN 1545-BI67


Reduced 2009 Estimated Income Tax Payments for Individuals With 
Small Business Income; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to Treasury Decision TD 
9613, which was published in the Federal Register on Wednesday, 
February 27, 2013. Treasury Decision 9623 contains final regulations 
under section 6654 of the Internal Revenue Code relating to reduced 
estimated income tax payments for qualified individuals with small 
business income for any taxable year beginning in 2009 and does not 
apply to any taxable years beginning before or after 2009.

DATES: This correction is effective on November 22, 2019 and is 
applicable on or after February 27, 2013.

FOR FURTHER INFORMATION CONTACT: Janet Engel Kidd, Office of Associate 
Chief Counsel (Procedure and Administration), (202) 317-3600 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9613) that are the subject of this 
correction are issued under section 6654 of the Internal Revenue Code.

Need for Correction

    As published February 27, 2013 (78 FR 13221), the final regulations 
(TD 9613) contain an error that needs to be corrected.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

0
1. The authority citation for part 1 is amended by adding a sectional 
authority for Sec.  1.6654-2 in numerical order to read in part as 
follows:

    Authority: 26 U.S.C. 7805 * * *
* * * * *
    Section 1.6654-2 also issued under 26 U.S.C. 6654(n).
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-25346 Filed 11-21-19; 8:45 am]
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