# Qualified Amended Returns; Correction
> **IRS** · Correction to a correction to temporary regulations. · Published 2005-07-28 · Effective 2005-03-02 · 70 FR 43635
## Document
- **Document number:** 05-14902
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 43635
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/28/05-14902/qualified-amended-returns-correction)
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