Rules and Regulations. Correction to final regulations

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to final regulations
Citation: FR Doc. 2011-9737 · RIN 1545-BJ52 · TD 9518 · 26 CFR 301

Summary

This document describes a correction to final regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code.

Dates

This correction is effective on April 22, 2011, and is applicable to individual income tax returns filed after December 31, 2010.

Supplementary Information

Background The final regulations that are the subject of this correction are under section 6011 of the Internal Revenue Code. Need for Correction As published, final regulations (TD 9518) contain an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9518) which were the subject of FR Doc. 2011-7571 is corrected as follows: On page 17528, column 2, under CFR Part Heading “PART 301—PROCEDURE AND ADMINISTRATION”, the language “ Par. 4 . The authority citation for part 301 is amended by adding an entries in numerical order to read, in part, as follows:” is corrected to read “ Par. 4. The authority citation for part 301 is amended by adding entries in numerical order to read, in part, as follows:”. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2011-9737 Filed 4-21-11; 8:45 am]