This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-134317-05, 2006-26 I.R.B. 1184) that was published in the Federal Register on Tuesday, May 30, 2006 (71 FR 30640) relating to guidance necessary to facilitate business electronic filing and burden reduction.
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-134317-05) that are the subject of these corrections is under sections 1502 and 1563 of the Internal Revenue Code.
As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-134317-05) contains errors that may prove to be misleading and is in need of clarification.
Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-134317-05), that was the subject of FR Doc. 06-4872, is corrected as follows:
1. On page 30640, column 3, under the heading “Background and Explanation of Provisions”, the fourth through sixth lines from the bottom of the paragraph, the language “1.1502-76T, 1.1502-95T, 1.1563-1T, 1.1563-3T, and amend part 602 to add §1.6012-2T.” is corrected to read “1.1502-95T, 1.1563-1T, 1.1563-3T, and revise §1.1502-76T; and amend part 602 to add §1.6012-2T.”
2. On page 30642, column 1, under Par. 22., the language “paragraph (c)(2)” is corrected to read “paragraph (c)(2)(i) through (iii)”.
Cynthia E. Grigsby,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.