Department of Treasury July 28, 2005 – Federal Register Recent Federal Regulation Documents

Qualified Amended Returns; Correction
Document Number: 05-14902
Type: Rule
Date: 2005-07-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a correction to temporary regulations (TD 9186) which was published in the Federal Register on June 23, 2005 (70 FR 36345). The temporary regulations modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.