[Federal Register Volume 64, Number 133 (Tuesday, July 13, 1999)] [Rules and Regulations] [Page 37678] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 99-17518] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 602 [TD 8742] RIN 1545-AU42 and 1545-AV20 Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction
Agency
Internal Revenue Service (IRS), Treasury.
Action
Correcting amendment.
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Summary
This document contains corrections to final regulations (TD 8742), which were published in the Federal Register on Wednesday, December 31, 1997 (62 FR 68167), providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code.
Dates
This correction is effective December 31, 1997.
For Further Information Contact
Cheryl Lynn Oseekey (202) 622-4970 (not a toll-free number).
Supplementary Information
Background
Sections 301.9100-2 and 301.9100-3 of the Procedure and Administration Regulations are the subject of these corrections. These regulations require information to be collected from taxpayers seeking to obtain from the Commissioner extensions of time to make certain elections.
Need for Correction
As published, final regulations (TD 8742) contains errors which may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 602
Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 602 is corrected by making the following correcting amendment:
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Paragraph 1. The authority citation for part 602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 2. In Sec. 602.101, paragraph (b) is amended by removing the entry for Sec. 301.9100-1 from the table and adding entries for Secs. 301.9100-2 and 301.9100-3 to the table in numerical order to read as follows:
Sec. 602.101 OMB Control numbers.
* * * * * (b) * * *
------------------------------------------------------------------------ Current OMB CFR part or section where identified and described control No. ------------------------------------------------------------------------ * * * * * 301.9100-2................................................. 1545-1488 301.9100-3................................................. 1545-1488 * * * * * ------------------------------------------------------------------------
Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). [FR Doc. 99-17518 Filed 7-12-99; 8:45 am] BILLING CODE 4830-01-U