other · IRS · Rule · Published 2005-07-28 · Effective 2005-03-02 · 70 FR 43635
Document
Document number
05-14902
Federal Register citation
70 FR 43635
CFR reference
26 CFR 1
Type
Rule
Action
Correction to a correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-07-28
Effective date
2005-03-02
Treasury docket
TD 9186
Abstract
This document corrects a correction to temporary regulations (TD 9186) which was published in the Federal Register on June 23, 2005 (70 FR 36345). 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.