§ 141.4975-13. Definition of “amount involved” and “correction”.

129 words·~1 min read·/us/cfr/t26/s§ 141.4975-13·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Until superseded by permanent regulations under sections 4975(f)

(4)and (5), § 53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f). Because of the need for immediate guidance with respect to the provisions contained in this Treasury decision, it is found impracticable to issue it with notice and public procedure thereon under subsection

(b)of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection

(d)of that section. (Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805)) [T.D. 7425, 41 FR 32890, Aug. 6, 1976, as amended by T.D. 8084, 51 FR 16305, May 2, 1986]

Connections2 cite this · traces to 1

Cited by 2 sections