# Excise Taxes on Excess Benefit Transactions; Correction
> **IRS** · Correction to temporary regulations. · Published 2001-03-02 · Effective 2001-01-10 · 66 FR 13013
## Document
- **Document number:** 01-5006
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 13013
- **CFR reference:** 26 CFR 53
- **Publication date:** 2001-03-02
- **Effective date:** 2001-01-10
- **Treasury docket:** TD 8920
## Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on January 10, 2001 (66 FR 2144). This document relates to the excise taxes on excess benefit transactions under section 4958 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/03/02/01-5006/excise-taxes-on-excess-benefit-transactions-correction)
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