Clarification of Section 6411 Regulations; Correcting Amendment

tax-irs · IRS · Rule · Published 2007-10-04 · Effective 2007-10-04 · 72 FR 56619

Document

Document number: E7-19572
Federal Register citation: 72 FR 56619
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2007-10-04
Effective date: 2007-10-04
Treasury docket: TD 9355

Abstract

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability.

Source

Authoritative: Federal Register document
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