Internal Revenue Bulletin: 2005-36
September 6, 2005
Table of Contents
This document corrects a correction to temporary regulations (T.D. 9186, published in the I.R.B. as Announcement 2005-53, 2005-31 I.R.B. 258) which was published in the Federal Register on June 23, 2005 (70 FR 36345). The temporary regulations modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.
The temporary regulations (T.D. 9186) that is the subject of this correction is under section 6664 of the Internal Revenue Code.
As published, the correction to the temporary regulations (T.D. 9186) contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the correction to the temporary regulations (T.D. 9186) that is the subject of FR. Doc. 05-12386, is corrected as follows:
On page 36345, column 2, in the preamble, under the paragraph heading “Background”, line 3, the language “are under section 6227 of the Internal” is corrected to read “are under section 6664 of the Internal”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on July 27, 2005, 8:45 a.m., and published in the issue of the Federal Register for July 28, 2005, 70 F.R. 43635)
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