other · IRS · Rule · Published 2005-06-23 · Effective 2005-03-02 · 70 FR 36345
Document
Document number
05-12386
Federal Register citation
70 FR 36345
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
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.