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Home » 2007 Issues » 72 FR (08/16/2007) » E7-16075. Requirement of Return and Time for Filing; Correction

  E7-16075. Requirement of Return and Time for Filing; Correction  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correcting amendments.

    SUMMARY:

    This document contains corrections to final and temporary regulations (TD 9334) that were published in the Federal Register on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.

    DATES:

    The corrections are effective August 16, 2007.

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    FOR FURTHER INFORMATION CONTACT:

    Galina Kolomietz, (202) 622-6070, Michael Blumenfeld, (202) 622-1124, or Dana Barry, (202) 622-6060 (not toll-free numbers).

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    SUPPLEMENTARY INFORMATION:

    Background

    The final and temporary regulations that are the subject of this correction are under section 4965 of the Internal Revenue Code.

    Need for Correction

    As published, final and temporary regulations (TD 9334) contain errors that may prove to be misleading and are in need of clarification.

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    List of Subjects

    26 CFR Part 53

    • Excise taxes
    • Foundations
    • Investments
    • Lobbying
    • Reporting and recordkeeping requirements

    26 CFR Part 54

    • Excise Taxes
    • Pensions
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

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    Accordingly, 26 CFR parts 53 and 54 are corrected by making the following correcting amendments:

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    PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

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    Paragraph 1. The authority citation for part 53 continues to read, in part, as follows:

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

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    Par. 2. Section 53.6071-1T is amended by revising paragraph (h)(2) to read as follows:

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    Time for filing returns (temporary).
    * * * * *

    (h) * * *

    (2) Expiration date. Paragraph (g) of this section will expire on July 6, 2010.

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    PART 54—PENSION EXCISE TAXES

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    Par. 3. The authority citation for part 54 continues to read, in part, as follows:

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

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    Par. 4. Section 54.6011-1T is amended by revising paragraph (d)(2) to read as follows:

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    General requirement of return, statement or list (temporary).
    * * * * *

    (d) * * *

    (2) Expiration date. Paragraph (c) of this section will expire on July 6, 2010.

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    LaNita Van Dyke,

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

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    [FR Doc. E7-16075 Filed 8-15-07; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Comments Received:
0 Comments
Effective Date:
8/16/2007
Published:
08/16/2007
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correcting amendments.
Document Number:
E7-16075
Dates:
The corrections are effective August 16, 2007.
Pages:
45894-45895 (2 pages)
Docket Numbers:
TD 9334
RINs:
1545-BG20: Regulations To Prescribe Forms for Payment of Section 4965 Taxes
RIN Links:
https://www.federalregister.gov/regulations/1545-BG20/regulations-to-prescribe-forms-for-payment-of-section-4965-taxes
Topics:
Excise taxes, Foundations, Investments, Lobbying, Pensions, Reporting and recordkeeping requirements
PDF File:
e7-16075.pdf
CFR: (2)
26 CFR 53.6071-1T
26 CFR 54.6011-1T