Electronic Funds Transfer of Depository Taxes; Correction
other · IRS · Rule · Published 2011-01-06 · Effective 2011-01-06 · 76 FR 708
Document
Document number
2010-33357
Federal Register citation
76 FR 708
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-01-06
Effective date
2011-01-06
Treasury docket
TD 9507
Abstract
This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.