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Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to final and temporary regulations.
SUMMARY:
This document contains final and temporary regulations that were published in the Federal Register on November 10, 2003 (68 FR 63733), that authorize the Commissioner to provide exceptions to the requirements of section 6301(a) of the Internal Revenue Code for certain partnerships by guidance published in the Internal Revenue Bulletin.
EFFECTIVE DATE:
This correction is effective November 5, 2003.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
David A. Shulman (202) 622-3070 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations that are the subject of these corrections are under section 6031 of the Internal Revenue Code.
Need for Correction
As published, these final and temporary regulations (TD 9094) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Start Amendment PartAccordingly, the publication of the final and temporary regulations (TD 9094), which were the subject of FR Doc. 03-28190, is corrected to read as follows:
End Amendment Part Start Amendment PartOn page 63734, Authority Citation, column 1, the language “Section 1.6031(a)-1T also issued under” is corrected to read “Section 1.6031(a)-1T is also issued under”.
End Amendment Part Start SignatureCynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 03-30524 Filed 12-8-03; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Effective Date:
- 11/5/2003
- Published:
- 12/09/2003
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Correction to final and temporary regulations.
- Document Number:
- 03-30524
- Dates:
- This correction is effective November 5, 2003.
- Pages:
- 68511-68511 (1 pages)
- Docket Numbers:
- TD 9094
- RINs:
- 1545-BC01: Tax Exempt Bond Partnership Reporting Regulation (Temporary)
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BC01/tax-exempt-bond-partnership-reporting-regulation-temporary-
- PDF File:
- 03-30524.pdf
- CFR: (1)
- 26 CFR 1