# Requirement of Return and Time for Filing; Correction
> **IRS** · Correcting amendments. · Published 2007-08-16 · Effective 2007-08-16 · 72 FR 45894
## Document
- **Document number:** E7-16075
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 45894
- **CFR reference:** 26 CFR 53
- **Publication date:** 2007-08-16
- **Effective date:** 2007-08-16
- **Treasury docket:** TD 9334
## Abstract

This document contains corrections to final and temporary regulations (TD 9334) that were published in the Federal Register on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/16/E7-16075/requirement-of-return-and-time-for-filing-correction)
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