other · IRS · Rule · Published 2010-12-07 · Effective 2011-01-01 · 75 FR 75897
Document
Document number
2010-30526
Federal Register citation
75 FR 75897
CFR reference
26 CFR 1
Type
Rule
Action
Temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
2010-12-07
Effective date
2011-01-01
Treasury docket
TD 9507
Abstract
This document contains temporary and final regulations relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). In response to the decision of the Financial Management Service to discontinue the system that processes FTD coupons, the temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons. The temporary and final regulations affect all taxpayers that are required to make FTDs, in particular those taxpayers that currently use FTD coupons.