Internal Revenue Bulletin: 2006-44
October 30, 2006
Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes; Correction
Table of Contents
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Need for Correction
- Correction of Publication
- Part 301—PROCEDURE AND ADMINISTRATION
This document corrects final regulations (T.D. 9274, 2006-33 I.R.B. 244) that were published in the Federal Register on Tuesday, July 11, 2006 (71 FR 38985). The document contains final regulations relating to the disclosure of return information pursuant to section 6103(k)(6) of the Internal Revenue Code.
The notice of final regulations (T.D. 9274) that is the subject of these corrections is under section 6103(k)(6) of the Internal Revenue Code.
As published, T.D. 9274 contains errors that may prove to be misleading and are in need of clarification.
* * * * *
Accordingly, 26 CFR Part 301 is corrected by making the following correcting amendments:
Paragraph 1. On page 38985, column 1, in the preamble, under the caption “DATES”, second line, the language “are effective July 11, 2006.” is corrected to read “are effective July 6, 2006.”.
Par. 2. On page 38986, column 2, in the preamble, under the paragraph heading “Special Analyses”, sixth line from the top of the column, the language “and because the regulation does not” is corrected to read “and because the regulations do not”.
Par. 3. The authority citation for part 1 continues to read in part as follows:
Authority: 26 USC 7805 * * *
Par. 4. Section 301.6103(k)(6)-1(e) is revised to read as follows:
* * * * *
(e) Effective date. This section is applicable on July 6, 2006.
Guy R. Traynor,
Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on October 16, 2006, 8:45 a.m., and published in the issue of the Federal Register for October 17, 2006, 71 F.R. 60827)
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