94-7404. Accuracy-Related Penalty; Correction

[Federal Register Volume 59, Number 61 (Wednesday, March 30, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-7404]


[[Page Unknown]]

[Federal Register: March 30, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8533]
RIN 1545-AS58

 

Accuracy-Related Penalty; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains a correction to temporary regulations 
relating to the accuracy-related penalty under chapter 1 of the 
Internal Revenue Code. This document was published in the Federal 
Register on Thursday, March 17, 1994 (59 FR 12547).

EFFECTIVE DATE: March 17, 1994.

FOR FURTHER INFORMATION CONTACT: David L. Meyer, [phone] (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations provide rules under section 6662 of the 
Internal Revenue Code.

Need for Correction

    As published, TD 8533 contains an error which may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (TD 
8533), which is the subject of FR Doc. 94-6236 is corrected as follows:


Sec. 1.6662-7T  [Corrected]

    On page 12548, column 3, Sec. 1.6662-7T(a)(2), line 5, the language 
``provisions of these regulations relating'' is corrected to read 
``provisions of this section relating''.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 94-7404 Filed 3-29-94; 8:45 am]
BILLING CODE 4830-01-U