This document contains a correction to final regulations (T.D. 9350, 2007-2 C.B. 607) which were published in the Federal Register on Friday, August 3, 2007 (72 FR 43146) that modify the rules relating to the disclosure of reportable transactions under section 6011.
Charles D. Wien or Michael H. Beker, (202) 622-3070 (not a toll-free number).
The final regulations (T.D. 9350) that are the subject of this document are under section 6011 of the Internal Revenue Code.
As published, the final regulations (T.D. 9350) contain an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the final regulations (T.D. 9350) which were the subject of FR Doc. 07-3786, is corrected as follows:
On page 43146, column 2, in the preamble, under the caption heading “FOR FURTHER INFORMATION CONTACT:”, the language “Charles D. Wien, Michael H. Beker, or Tolsun N. Waddle, 202-622-3070 (not a toll-free number).” is removed and replaced with the language “Charles D. Wien or Michael H. Beker, 202-622-3070 (not a toll-free number).”.
LaNita Van Dyke,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.