Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction, 71061 [E7-24114]
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Federal Register / Vol. 72, No. 240 / Friday, December 14, 2007 / Rules and Regulations
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF THE TREASURY
Background
Internal Revenue Service
The temporary regulations (TD 9366)
that are the subject of this correction are
under section 6033 of the Internal
Revenue Code.
26 CFR Part 1
RIN 1545–BG38
As published, the temporary
regulations (TD 9366) contain errors that
may prove to be misleading and are in
need of clarification.
Notification Requirement for TaxExempt Entities Not Currently
Required To File; Correction
Accordingly, the publication of the
temporary regulations (TD 9366), which
was the subject of FR Doc. E7–22299, is
corrected as follows:
I 1. On page 64148, column 3, in the
preamble, the language of the paragraph
heading ‘‘Form 990–N, Electronic
Notification (e-Postcard) For TaxExempt Organizations Not Required to
File Form 990 or 990–EZ’’ is corrected
to read ‘‘Form 990–N, Electronic Notice
(e-Postcard) For Tax-Exempt
Organizations Not Required to File
Form 990 of 990–EZ’’.
I 2. On page 64148, column 3, in the
preamble, under the paragraph heading
‘‘Form 990–N, Electronic Notice (ePostcard) For Tax-Exempt
Organizations Not Required to File
Form 990 or 990–EZ’’, first line of the
third paragraph of the column, the
language ‘‘Form 990–N, ‘‘Electronic
Notification’’ is corrected to read ‘‘ Form
990–N, ‘‘Electronic Notice’’.
I 3. On page 64149, column 1, in the
preamble, under the paragraph heading
‘‘Organizations Required To File
Returns or Submit Electronic Notice’’,
line 5 of the second paragraph of the
column, the language ‘‘an organization
exemption from’’ is corrected to read
‘‘an organization exempt from’’.
I
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 07–6044 Filed 12–13–07; 8:45 am]
BILLING CODE 4830–01–M
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to temporary regulations (TD
9366) that were published in the
Federal Register on Thursday,
November 15, 2007 (72 FR 64147)
describing the time and manner in
which certain tax-exempt organizations
not currently required to file an annual
information return under section
6033(a)(1) are required to submit an
annual electronic notice including
certain information required by section
6033(i)(1)(A) through (F).
DATES: The correction is effective
December 14, 2007.
FOR FURTHER INFORMATION CONTACT:
Monice Rosenbaum at (202) 622–6070
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations (TD 9366)
that are the subject of this correction are
under section 6033 of the Internal
Revenue Code.
Need for Correction
As published, the temporary
regulations (TD 9366) contain an error
that may prove to be misleading and is
in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
amendment:
I
Paragraph 1. The authority citation
for part 1 continues to read, in part, as
follows:
rmajette on PROD1PC64 with RULES
I
Authority: 26 U.S.C. 7805 * * *
I Par. 2. Section 1.6033–6T is amended
by revising paragraph (b)(2)(vi) to read
as follows:
14:52 Dec 13, 2007
Jkt 214001
*
*
*
*
(b) * * *
(2) * * *
(vi) An organization described in
section 501(c)(1); or
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–24114 Filed 12–13–07; 8:45 am]
BILLING CODE 4830–01–P
SUMMARY:
PART 1—INCOME TAXES
VerDate Aug<31>2005
§ 1.6033–6T Notification requirement for
entities not required to file an annual
information return under section 6033(a)(1)
(taxable years beginning after December 31,
2006).
*
[TD 9366]
Need for Correction
Correction of Publication
71061
PO 00000
Frm 00007
Fmt 4700
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DEPARTMENT OF LABOR
Occupational Safety and Health
Administration
29 CFR Part 1910
[Docket No. OSHA–2007–0040]
RIN 1218–AC08
Updating OSHA Standards Based on
National Consensus Standards
Occupational Safety and Health
Administration (OSHA); Department of
Labor.
ACTION: Direct final rule.
AGENCY:
SUMMARY: In this direct final rule, the
Agency is removing several references
to consensus standards that have
requirements that duplicate, or are
comparable to, other OSHA rules; this
action includes correcting a paragraph
citation in one of these OSHA rules. The
Agency also is removing a reference to
American Welding Society standard
A3.0–1969 (‘‘Terms and Definitions’’) in
its general-industry welding standards.
This rulemaking is a continuation of
OSHA’s ongoing effort to update
references to consensus and industry
standards used throughout its rules.
DATES: This direct final rule will
become effective on March 13, 2008
unless significant adverse comment is
received by January 14, 2008.
Comments to this direct final rule
(including comments to the
information-collection (paperwork)
determination described under the
section titled SUPPLEMENTARY
INFORMATION of this notice), hearing
requests, and other information must be
submitted by January 14, 2008. All
submissions must bear a postmark or
provide other evidence of the
submission date. (See the following
section titled ADDRESSES for methods
you can use in making submissions.)
E:\FR\FM\14DER1.SGM
14DER1
]]>Agencies
[Federal Register Volume 72, Number 240 (Friday, December 14, 2007)]
[Rules and Regulations]
[Page 71061]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-24114]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9366]
RIN 1545-BG38
Notification Requirement for Tax-Exempt Entities Not Currently
Required To File; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to temporary regulations
(TD 9366) that were published in the Federal Register on Thursday,
November 15, 2007 (72 FR 64147) describing the time and manner in which
certain tax-exempt organizations not currently required to file an
annual information return under section 6033(a)(1) are required to
submit an annual electronic notice including certain information
required by section 6033(i)(1)(A) through (F).
DATES: The correction is effective December 14, 2007.
FOR FURTHER INFORMATION CONTACT: Monice Rosenbaum at (202) 622-6070
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations (TD 9366) that are the subject of this
correction are under section 6033 of the Internal Revenue Code.
Need for Correction
As published, the temporary regulations (TD 9366) contain an error
that may prove to be misleading and is in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR part 1 is corrected by making the following
amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read, in
part, as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.6033-6T is amended by revising paragraph (b)(2)(vi)
to read as follows:
Sec. 1.6033-6T Notification requirement for entities not required to
file an annual information return under section 6033(a)(1) (taxable
years beginning after December 31, 2006).
* * * * *
(b) * * *
(2) * * *
(vi) An organization described in section 501(c)(1); or
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-24114 Filed 12-13-07; 8:45 am]
BILLING CODE 4830-01-P
