# Qualified Amended Returns; Correction
> **IRS** · Correcting amendment. · Published 2005-06-23 · Effective 2005-03-02 · 70 FR 36344
## Document
- **Document number:** 05-12385
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 36344
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-06-23
- **Effective date:** 2005-03-02
- **Treasury docket:** TD 9186
## Abstract

This document contains corrections to temporary regulations (TD 9186) which were published in the Federal Register on Wednesday, March 2, 2005 (70 FR 10037). 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/06/23/05-12385/qualified-amended-returns-correction)
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