AJCA Modifications To the Section 6011 Regulations; Correction, 26061 [2010-11078]
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Federal Register / Vol. 75, No. 90 / Tuesday, May 11, 2010 / Rules and Regulations
more clearly state the obligations
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will send a copy of this order to OMB
for informational purposes only.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9350]
RIN 1545–BE24
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AJCA Modifications To the Section
6011 Regulations; Correction
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
This document contains a
correction to final regulations (TD 9350)
which were published in the Federal
Register on Friday, August 3, 2007 (72
FR 43146) that modify the rules relating
to the disclosure of reportable
transactions under section 6011.
DATES: This correction is effective on
May 11, 2010, and is applicable on
August 3, 2007.
FOR FURTHER INFORMATION CONTACT:
Charles D. Wien or Michael H. Beker,
(202) 622–3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations (TD 9350) that
are the subject of this document are
under section 6011 of the Internal
Revenue Code.
Need for Correction
As published, the final regulations
(TD 9350) contain an error that may
prove to be misleading and is in need
of clarification.
List of Subjects in 26 CFR Part 1
V. Effective Date and Congressional
Notification
Income taxes, Reporting and
recordkeeping requirements.
32. Clarifications adopted in this
Final Rule will become effective June
10, 2010.
■
List of Subjects in 18 CFR Part 40
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
PART 1—INCOME TAXES
By the Commission.
Nathaniel J. Davis, Sr.,
Deputy Secretary.
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
[FR Doc. 2010–11089 Filed 5–10–10; 8:45 am]
BILLING CODE 6717–01–P
jlentini on DSKJ8SOYB1PROD with RULES
Correction of Publication
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6011–4 is amended
by revising the fifth sentence of
paragraph (e)(1) to read as follows:
■
§ 1.6011–4 Requirement of statement
disclosing participation in certain
transactions by taxpayers.
*
*
*
*
*
(e) * * *
(1) * * * In the case of a taxpayer that
is a partnership, an S corporation, or a
VerDate Mar<15>2010
16:21 May 10, 2010
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26061
trust, the disclosure statement for a
reportable transaction must be attached
to the partnership, S corporation, or
trust’s tax return for each taxable year in
which the partnership, S corporation, or
trust participates in the transaction
under the rules of paragraph (c)(3)(i) of
this section. * * *
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2010–11078 Filed 5–10–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9350]
RIN 1545–BE24
AJCA Modifications To the Section
6011 Regulations; Correction
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains a
correction to final regulations (TD 9350)
which were published in the Federal
Register on Friday, August 3, 2007 (72
FR 43146) that modify the rules relating
to the disclosure of reportable
transactions under section 6011.
DATES: This correction is effective on
May 11, 2010, and is applicable on
August 3, 2007.
FOR FURTHER INFORMATION CONTACT:
Charles D. Wien or Michael H. Beker,
(202) 622–3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9350) that
are the subject of this document are
under section 6011 of the Internal
Revenue Code.
Need for Correction
As published, the final regulations
(TD 9350) 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 9350) which were
the subject of FR Doc. 07–3786, is
corrected as follows:
On page 43146, column 2, in the
preamble, under the caption heading
FOR FURTHER INFORMATION CONTACT, the
E:\FR\FM\11MYR1.SGM
11MYR1
]]>Agencies
[Federal Register Volume 75, Number 90 (Tuesday, May 11, 2010)]
[Rules and Regulations]
[Page 26061]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-11078]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9350]
RIN 1545-BE24
AJCA Modifications To the Section 6011 Regulations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final regulations (TD
9350) which were published in the Federal Register on Friday, August 3,
2007 (72 FR 43146) that modify the rules relating to the disclosure of
reportable transactions under section 6011.
DATES: This correction is effective on May 11, 2010, and is applicable
on August 3, 2007.
FOR FURTHER INFORMATION CONTACT: Charles D. Wien or Michael H. Beker,
(202) 622-3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9350) that are the subject of this
document are under section 6011 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9350) 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
correcting 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 1.6011-4 is amended by revising the fifth sentence of
paragraph (e)(1) to read as follows:
Sec. 1.6011-4 Requirement of statement disclosing participation in
certain transactions by taxpayers.
* * * * *
(e) * * *
(1) * * * In the case of a taxpayer that is a partnership, an S
corporation, or a trust, the disclosure statement for a reportable
transaction must be attached to the partnership, S corporation, or
trust's tax return for each taxable year in which the partnership, S
corporation, or trust participates in the transaction under the rules
of paragraph (c)(3)(i) of this section. * * *
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2010-11078 Filed 5-10-10; 8:45 am]
BILLING CODE 4830-01-P
