# Requirement of Return and Time for Filing; Correction
> **IRS** · Correction notice. · Published 2007-08-31 · Effective 2007-08-31 · 72 FR 50211
## Document
- **Document number:** E7-17227
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 50211
- **CFR reference:** 26 CFR 53
- **Publication date:** 2007-08-31
- **Effective date:** 2007-08-31
- **Treasury docket:** TD 9334
## Abstract

This document contains a correction 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/2007/08/31/E7-17227/requirement-of-return-and-time-for-filing-correction)
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