# Substitute for Return; Correction
> **IRS** · Correction to final regulations and removal of temporary regulations. · Published 2008-03-13 · Effective 2008-03-13 · 73 FR 13440
## Document
- **Document number:** E8-4863
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 13440
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-03-13
- **Effective date:** 2008-03-13
- **Treasury docket:** TD 9380
## Abstract

This document corrects final regulations and removal of temporary regulations (TD 9380) that was published in the Federal Register on Wednesday, February 20, 2008 (73 FR 9188), relating to substitutes for returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/03/13/E8-4863/substitute-for-return-correction)
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