Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income; Correction

Published date22 November 2019
Citation84 FR 64415
Record Number2019-25346
SectionRules and Regulations
CourtInternal Revenue Service,Treasury Department
Federal Register, Volume 84 Issue 226 (Friday, November 22, 2019)
[Federal Register Volume 84, Number 226 (Friday, November 22, 2019)]
                [Rules and Regulations]
                [Page 64415]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2019-25346]
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                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                26 CFR Part 1
                [TD 9613]
                RIN 1545-BI67
                Reduced 2009 Estimated Income Tax Payments for Individuals With
                Small Business Income; Correction
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Correcting amendment.
                -----------------------------------------------------------------------
                SUMMARY: This document contains corrections to Treasury Decision TD
                9613, which was published in the Federal Register on Wednesday,
                February 27, 2013. Treasury Decision 9623 contains final regulations
                under section 6654 of the Internal Revenue Code relating to reduced
                estimated income tax payments for qualified individuals with small
                business income for any taxable year beginning in 2009 and does not
                apply to any taxable years beginning before or after 2009.
                DATES: This correction is effective on November 22, 2019 and is
                applicable on or after February 27, 2013.
                FOR FURTHER INFORMATION CONTACT: Janet Engel Kidd, Office of Associate
                Chief Counsel (Procedure and Administration), (202) 317-3600 (not a
                toll-free number).
                SUPPLEMENTARY INFORMATION:
                Background
                 The final regulations (TD 9613) that are the subject of this
                correction are issued under section 6654 of the Internal Revenue Code.
                Need for Correction
                 As published February 27, 2013 (78 FR 13221), the final regulations
                (TD 9613) contain an error that needs to be corrected.
                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
                correcting amendment:
                PART 1--INCOME TAXES
                0
                1. The authority citation for part 1 is amended by adding a sectional
                authority for Sec. 1.6654-2 in numerical order to read in part as
                follows:
                 Authority: 26 U.S.C. 7805 * * *
                * * * * *
                 Section 1.6654-2 also issued under 26 U.S.C. 6654(n).
                * * * * *
                Martin V. Franks,
                Chief, Publications and Regulations Branch, Legal Processing Division,
                Associate Chief Counsel, (Procedure and Administration).
                [FR Doc. 2019-25346 Filed 11-21-19; 8:45 am]
                BILLING CODE 4830-01-P
                

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