# Guidance Necessary To Facilitate Business Electronic Filing; Correction
> **IRS** · Correction to final regulations. · Published 2007-01-23 · Effective 2006-12-08 · 72 FR 2769
## Document
- **Document number:** E7-858
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 2769
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-01-23
- **Effective date:** 2006-12-08
- **Treasury docket:** TD 9300
## Abstract

This document contains correction to final regulations (TD 9300) that were published in the Federal Register on Friday, December 8, 2006 (71 FR 71040) designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/01/23/E7-858/guidance-necessary-to-facilitate-business-electronic-filing-correction)
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