Excise taxes: Prohibited tax shelter transactions; disclosure requirements Correction,
[Federal Register: September 5, 2007 (Volume 72, Number 171)]
[CORRECTIONS]
[Page 51009]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr05se07-95]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 53, 54 and 301
[REG-142039-06; REG-139268-06]
RIN 1545-BG18; 1545-BG20
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing
Correction
In proposed rule document E7-12902 beginning on page 36927 in the issue of Friday, July 6, 2007, make the following corrections:
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On page 36927, in the second column, in the first paragraph, ``Sec. Sec. '' is corrected to read ``sections'' wherever it appears.
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On the same page, in the same paragraph, ``Sec. '' is corrected to read ``section'' wherever it appears.
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On the same page, in the third column, in the second paragraph, in the 14th line, ``1,250'' should read ``1250''.
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On the same page, in the same column, the small table following the second paragraph to read as follows:
Recordkeeping............................. 6 hr., 13 min. Learning about the law or the form........ 4 hr. 28 min. Preparing, copying, assembling, and
4 hr. 46 min. sending the form to the IRS..............
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On the same page, in the same column, in the sixth line from the bottom of the page, ``Sec. '' is corrected to read ``section''.
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On the same page, in the same column, in the fifth line from the bottom of the page, ``Sec. Sec. '' is corrected to read ``sections''.
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On page 36928, in the first column, in the 17th line, ``Sec. '' should read ``section''.
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On the same page, in the same column, in the 20th line, ``Sec. '' should read ``section''.
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On the same page, in the same column, under the heading ``Covered Tax-Exempt Entities'', ``Sec. '' is corrected to read ``section'' wherever it appears.
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On the same page, in the same paragraph, in the third line ``Sec. Sec. '' is corrected to read ``sections''.
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On the same page, in the same column, in the last line of the column, ``Sec. '' should read ``section''.
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On the same page, in the second and third columns, ``Sec. '' should read ``section'' wherever it appears.
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On the same page, in the same column, in the 18th line, ``Sec. Sec. '' should read ``sections''.
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On page 36929, in the first and second columns, ``Sec. '' should read ``section'' wherever it appears.
Sec. 53.4965-3 [Corrected]
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On page 36932, in the second column, in Sec. 53.4965-3(a), in the third line, ``means'' should read ``means''.
Sec. 53.4965-8 [Corrected]
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On page 36937, in the first column, in Sec. 53.4965-8(f), in Example 1, in paragraph (i), in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read ``Sec. 601.601(d)(2)(ii)(b)''.
[FR Doc. Z7-12902 Filed 9-4-07; 8:45 am]
BILLING CODE 1505-01-D
