eLaws | eCases | United States Code | Federal Courts |
Home » 2007 Issues » 72 FR (09/20/2007) » E7-18504. Corporate Estimated Tax; Correcting Amendment

  E7-18504. Corporate Estimated Tax; Correcting Amendment  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correcting amendment.

    SUMMARY:

    This document contains a correction to final regulations that were published in the Federal Register on Tuesday, August 7, 2007 (72 FR 44338) providing guidance to corporations with respect to estimated tax requirements.

    DATES:

    This correction is effective September 20, 2007.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Timothy Sheppard at (202) 622-4910 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    The final regulations (TD 9347) that is the subject of this correction are under section 6655 of the Internal Revenue Code.

    Need for Correction

    As published, these regulations (TD 9347) contains an error that may prove to be misleading and is in need of clarification.

    Start List of Subjects

    List of Subjects in 26 CFR Part 1

    • Income taxes
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

    Start Amendment Part

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

    End Amendment Part Start Part

    PART 1—INCOME TAXES

    End Part Start Amendment Part

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

    End Amendment Part Start Authority

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

    End Authority
    [Corrected]
    Start Amendment Part

    2. Section § 1.6655-2(g)(2) Example. is amended by removing the language “installment period in 2008, ABC's is” and adding the language “installment period in 2008, ABC is” in its place.

    End Amendment Part Start Signature

    LaNita Van Dyke,

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

    End Signature End Supplemental Information

    [FR Doc. E7-18504 Filed 9-19-07; 8:45 am]

    BILLING CODE 4830-01-P

Visit the Official Version
Leave a Comment

Document Information

Comments Received:
0 Comments
Effective Date:
9/20/2007
Published:
09/20/2007
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correcting amendment.
Document Number:
E7-18504
Dates:
This correction is effective September 20, 2007.
Pages:
53684-53684 (1 pages)
Docket Numbers:
TD 9347
RINs:
1545-AY22: Guidance on Changes to the Laws for Corporate Estimated Taxes
RIN Links:
https://www.federalregister.gov/regulations/1545-AY22/guidance-on-changes-to-the-laws-for-corporate-estimated-taxes
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
e7-18504.pdf
CFR: (1)
26 CFR 1.6655-2