The temporary regulations that are the subject of this document are under section 6103 of the Internal Revenue Code.

The temporary regulations (T.D. 9439) that were published in the Federal Register on December 29, 2008, inadvertently removed §301.6103(j)(1)-1T in its entirety rather than removing §301.6103(j)(1)-1T(c). This document correctly adds the text of §301.6103(j)(1)-1T into the Code of Federal Regulations.

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Accordingly, 26 CFR Part 301 is corrected by making the following correcting amendments:

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 301.6103(j)(1)-1T is added to read as follows:

(a) through (b)(3)(xxiv) [Reserved]. For further guidance, see §301.6103(j)(1)-1(a) through (b)(3)(xxiv).

(xxv) From Form 6765 (when filed with corporation income tax returns)— total qualified research expenses.

(c) and (d) [Reserved]. For further guidance, see §301.6103(j)(1)-1(c) and (d).

(e) Effective/applicability date. The amendment to paragraph (b)(3)(xxv) of this section is applicable to disclosures to the Bureau of the Census on or after December 31, 2007.

(f) Expiration date. The applicability of the amendment to paragraph (b)(3)(xxv) of this section expires on or before December 28, 2010.