-
Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correcting amendment.
SUMMARY:
This document contains corrections to final regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.
DATES:
This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Michael E. Hara, (202) 622-4910 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this document is under section 6302 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9507) contain errors that may prove to be misleading and are in need of clarification.
Start List of SubjectsList of Subjects
26 CFR Part 40
- Excise taxes
- Reporting and recordkeeping requirements
26 CFR Part 301
- Employment taxes
- Estate taxes
- Excise taxes
- Gift taxes
- Income taxes
- Penalties
- Reporting and recordkeeping requirements
Correction of Publication
Start Amendment PartAccordingly, 26 CFR parts 40 and 301 are corrected by making the following correcting amendments:
End Amendment Part Start PartPART 40—EXCISE TAX PROCEDURAL REGULATIONS
End Part Start Amendment PartParagraph 1. The authority citation for part 40 continues to read in part as follows:
End Amendment PartStart Amendment Part[Amended]Par. 2. Section 40.6302(c)-3, paragraph (c) is amended by removing the language in the third sentence “ “legal holiday” ” and adding in its place “legal holiday.”
End Amendment Part Start PartPART 301—PROCEDURE AND ADMINISTRATION
End Part Start Amendment PartPar. 3. The authority citation for part 301 continues to read in part as follows:
End Amendment Part Start Amendment PartPar. 4. Part 301 is amended by revising the authority paragraph to read as follows:
End Amendment Part Start PartPART 301—PROCEDURE AND ADMINISTRATION
End Part Start Amendment PartPar. 21. The authority citation for part 301 continues to read in part as follows:
End Amendment Part* * * * *Start SignatureEnd Signature End Supplemental InformationGuy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.
[FR Doc. 2010-33354 Filed 1-5-11; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Comments Received:
- 0 Comments
- Effective Date:
- 1/6/2011
- Published:
- 01/06/2011
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Correcting amendment.
- Document Number:
- 2010-33354
- Dates:
- This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.
- Pages:
- 709-709 (1 pages)
- Docket Numbers:
- TD 9507
- RINs:
- 1545-BJ13: Electronic Payment of Depository Taxes
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BJ13/electronic-payment-of-depository-taxes
- Topics:
- Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements
- PDF File:
- 2010-33354.pdf
- CFR: (1)
- 26 CFR 40.6302(c)-3