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Home » 2009 Issues » 74 FR (12/17/2009) » E9-29978. Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction

  E9-29978. Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correcting amendments.

    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.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Mary Ellen Keys, (202) 622-4570 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    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.

    Start List of Subjects

    List of Subjects in 26 CFR Part 301

    • Employment taxes
    • Estate taxes
    • Excise taxes
    • Gift taxes
    • Income taxes
    • Penalties
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

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

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    PART 301—PROCEDURE AND ADMINISTRATION

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

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

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    Par. 2. Section 301.7508A-1(f) is amended by removing the existing Example 8, and redesignating Example 9 as Example 8.

    End Amendment Part Start Signature

    LaNita Van Dyke,

    Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

    End Signature End Supplemental Information

    [FR Doc. E9-29978 Filed 12-16-09; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Comments Received:
0 Comments
Effective Date:
12/17/2009
Published:
12/17/2009
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correcting amendments.
Document Number:
E9-29978
Dates:
This correction is effective on December 17, 2009, and is applicable on January 15, 2010.
Pages:
66915-66915 (1 pages)
Docket Numbers:
TD 9443
RINs:
1545-BG16: Section 7508A--Regulations Relating to Postponement of Certain Deadlines
RIN Links:
https://www.federalregister.gov/regulations/1545-BG16/section-7508a-regulations-relating-to-postponement-of-certain-deadlines
Topics:
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements
PDF File:
e9-29978.pdf
CFR: (1)
26 CFR 301