Corporate Estimated Tax; Correction, 54351 [E7-18812]
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Federal Register / Vol. 72, No. 185 / Tuesday, September 25, 2007 / Rules and Regulations
SUPPLEMENTARY INFORMATION:
Background
Background
The final regulations that are the
subject of this correction are under
section 403(b) of the Internal Revenue
Code.
The final regulations that are the
subject of this correction are under
sections 6425 and 6655 of the Internal
Revenue Code.
Need for Correction
As published, final regulations (TD
9340) contain errors that may prove to
be misleading and are in need of
clarification.
As published, final regulations (TD
9347) 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 9340), which was
the subject of FR Doc. 07–3649, is
corrected as follows:
1. On page 41132, column 3, in the
preamble, under footnote number 4,
second line, the language
‘‘402(g)(7)(A)(ii) by section 407(a) the
Gulf’’ is corrected to read
‘‘402(g)(7)(A)(ii) by section 407(a) of the
Gulf’’.
2. On page 41138, column 1, in the
preamble, under the paragraph heading
‘‘Employment Taxes’’, eighth line of the
last paragraph of the column, the
language ‘‘l, Q&A–15, and § 35.3405(c)–
1, Q&A–11’’ is corrected to read ‘‘1,
Q&A–15, and § 35.3405(c)–1, Q&A–11’’.
Accordingly, the publication of the
final regulations (TD 9347), which was
the subject of FR Doc. E7–14946, is
corrected as follows:
On page 44347, column 1, in the
preamble, under the paragraph heading
‘‘Effect on Other Documents’’, line 10
from the bottom of the first paragraph of
the column, the language ‘‘rational
underlying the conclusion in’’ is
corrected to read ‘‘rationale underlying
the conclusion in’’.
Need for Correction
Correction of Publication
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–18808 Filed 9–24–07; 8:45 am]
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, Procedure and Administration.
[FR Doc. E7–18812 Filed 9–24–07; 8:45 am]
related entities, Robert Architect at (202)
283–9634 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the
subject of this correction are under
section 403(b) of the Internal Revenue
Code.
Need for Correction
As published, final regulations (TD
9340) contain errors that may prove to
be misleading and are in need of
clarification.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 54
Excise taxes, Pensions, Reporting and
recording requirements.
26 CFR Part 602
Reporting and recordkeeping
requirements.
Correction of Publication
BILLING CODE 4830–01–P
Accordingly, 26 CFR parts 1, 54, and
602 are corrected by making the
following correcting amendments:
DEPARTMENT OF THE TREASURY
PART 1—INCOME TAXES
Internal Revenue Service
I
I
Paragraph 1. The authority citation
for part 1 continues to read, in part, as
follows:
26 CFR Parts 1, 54, and 602
BILLING CODE 4830–01–P
Authority: 26 U.S.C. 7805 * * *
[TD 9340]
RIN 1545–BB64
DEPARTMENT OF THE TREASURY
Revised Regulations Concerning
Section 403(b) Tax-Sheltered Annuity
Contracts; Correction
Internal Revenue Service
26 CFR Part 1
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
[TD 9347]
RIN 1545–AY22
Corporate Estimated Tax; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
yshivers on PROD1PC62 with RULES
AGENCY:
SUMMARY: This document contains a
correction to final regulations (TD 9347)
that were published in the Federal
Register on Tuesday, August 7, 2007 (72
FR 44338) providing guidance to
corporations with respect to estimated
tax requirements.
DATES: The correction is effective
September 25, 2007.
FOR FURTHER INFORMATION CONTACT:
Timothy Sheppard at (202) 622–4910
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
VerDate Aug<31>2005
15:17 Sep 24, 2007
Jkt 211001
54351
SUMMARY: This document contains
corrections to final regulations (TD
9340) that were published in the
Federal Register on Thursday, July 26,
2007 (72 FR 41128) providing updated
guidance on section 403(b) contracts of
public schools and tax-exempt
organizations described in section
501(c)(3). These regulations will affect
sponsors of section 403(b) contracts,
administrators, participants, and
beneficiaries.
The correction is effective
September 25, 2007.
DATES:
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, John
Tolleris at (202) 622–6060; concerning
the regulations as applied to church-
PO 00000
Frm 00011
Fmt 4700
Sfmt 4700
I Par. 2. Section 1.403(b)–2 is amended
by revising paragraph (b)(8)(i)(A),
paragraph (b)(9), second sentence, and
paragraph (b)(11), fourth sentence, to
read as follows:
§ 1.403(b)–2
*
Definitions.
*
*
*
*
(b) * * *
(8) * * *
(i) * * *
(A) A State, but only with respect to
an employee of the State performing
services for a public school;
*
*
*
*
*
(9) * * * Subject to any rules in
§ 1.403(b)–1, this section, and
§§ 1.403(b)–3 through 1.403(b)–11 that
are specifically applicable to ministers,
an employee also includes a minister
described in section 414(e)(5)(A) when
performing services in the exercise of
his or her ministry.
*
*
*
*
*
(11) * * * Includible compensation
also includes any elective deferral or
other amount contributed or deferred by
the eligible employer at the election of
E:\FR\FM\25SER1.SGM
25SER1
]]>Agencies
[Federal Register Volume 72, Number 185 (Tuesday, September 25, 2007)]
[Rules and Regulations]
[Page 54351]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18812]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9347]
RIN 1545-AY22
Corporate Estimated Tax; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final regulations (TD
9347) that were published in the Federal Register on Tuesday, August 7,
2007 (72 FR 44338) providing guidance to corporations with respect to
estimated tax requirements.
DATES: The correction is effective September 25, 2007.
FOR FURTHER INFORMATION CONTACT: Timothy Sheppard at (202) 622-4910
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are
under sections 6425 and 6655 of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 9347) 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 9347),
which was the subject of FR Doc. E7-14946, is corrected as follows:
On page 44347, column 1, in the preamble, under the paragraph
heading ``Effect on Other Documents'', line 10 from the bottom of the
first paragraph of the column, the language ``rational underlying the
conclusion in'' is corrected to read ``rationale underlying the
conclusion in''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, Procedure and Administration.
[FR Doc. E7-18812 Filed 9-24-07; 8:45 am]
BILLING CODE 4830-01-P
