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Federal Register / Vol. 72, No.

240 / Friday, December 14, 2007 / Rules and Regulations 71061

SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY § 1.6033–6T Notification requirement for


entities not required to file an annual
Background Internal Revenue Service information return under section 6033(a)(1)
(taxable years beginning after December 31,
The temporary regulations (TD 9366) 2006).
that are the subject of this correction are 26 CFR Part 1
* * * * *
under section 6033 of the Internal (b) * * *
Revenue Code. [TD 9366]
(2) * * *
(vi) An organization described in
Need for Correction RIN 1545–BG38 section 501(c)(1); or
As published, the temporary Notification Requirement for Tax- * * * * *
regulations (TD 9366) contain errors that Exempt Entities Not Currently LaNita Van Dyke,
may prove to be misleading and are in Required To File; Correction Chief, Publications and Regulations Branch,
need of clarification. Legal Processing Division, Associate Chief
AGENCY: Internal Revenue Service (IRS),
Correction of Publication Counsel (Procedure and Administration).
Treasury.
[FR Doc. E7–24114 Filed 12–13–07; 8:45 am]
ACTION: Correcting amendment.
■ Accordingly, the publication of the BILLING CODE 4830–01–P
temporary regulations (TD 9366), which SUMMARY: This document contains a
was the subject of FR Doc. E7–22299, is correction to temporary regulations (TD
corrected as follows: 9366) that were published in the DEPARTMENT OF LABOR
■ 1. On page 64148, column 3, in the Federal Register on Thursday,
November 15, 2007 (72 FR 64147) Occupational Safety and Health
preamble, the language of the paragraph Administration
heading ‘‘Form 990–N, Electronic describing the time and manner in
Notification (e-Postcard) For Tax- which certain tax-exempt organizations
not currently required to file an annual 29 CFR Part 1910
Exempt Organizations Not Required to
information return under section [Docket No. OSHA–2007–0040]
File Form 990 or 990–EZ’’ is corrected
6033(a)(1) are required to submit an
to read ‘‘Form 990–N, Electronic Notice RIN 1218–AC08
annual electronic notice including
(e-Postcard) For Tax-Exempt certain information required by section
Organizations Not Required to File Updating OSHA Standards Based on
6033(i)(1)(A) through (F). National Consensus Standards
Form 990 of 990–EZ’’.
DATES: The correction is effective
■ 2. On page 64148, column 3, in the December 14, 2007. AGENCY: Occupational Safety and Health
preamble, under the paragraph heading Administration (OSHA); Department of
FOR FURTHER INFORMATION CONTACT:
‘‘Form 990–N, Electronic Notice (e- Labor.
Monice Rosenbaum at (202) 622–6070
Postcard) For Tax-Exempt ACTION: Direct final rule.
(not a toll-free number).
Organizations Not Required to File
SUPPLEMENTARY INFORMATION: SUMMARY: In this direct final rule, the
Form 990 or 990–EZ’’, first line of the
Agency is removing several references
third paragraph of the column, the Background
to consensus standards that have
language ‘‘Form 990–N, ‘‘Electronic The temporary regulations (TD 9366) requirements that duplicate, or are
Notification’’ is corrected to read ‘‘ Form that are the subject of this correction are comparable to, other OSHA rules; this
990–N, ‘‘Electronic Notice’’. under section 6033 of the Internal action includes correcting a paragraph
■ 3. On page 64149, column 1, in the Revenue Code. citation in one of these OSHA rules. The
preamble, under the paragraph heading Need for Correction Agency also is removing a reference to
‘‘Organizations Required To File American Welding Society standard
Returns or Submit Electronic Notice’’, As published, the temporary A3.0–1969 (‘‘Terms and Definitions’’) in
line 5 of the second paragraph of the regulations (TD 9366) contain an error its general-industry welding standards.
column, the language ‘‘an organization that may prove to be misleading and is This rulemaking is a continuation of
in need of clarification. OSHA’s ongoing effort to update
exemption from’’ is corrected to read
‘‘an organization exempt from’’. List of Subjects in 26 CFR Part 1 references to consensus and industry
standards used throughout its rules.
LaNita Van Dyke, Income taxes, Reporting and
DATES: This direct final rule will
Chief, Publications and Regulations Branch, recordkeeping requirements.
become effective on March 13, 2008
Legal Processing Division, Associate Chief Correction of Publication unless significant adverse comment is
Counsel (Procedure and Administration). received by January 14, 2008.
[FR Doc. 07–6044 Filed 12–13–07; 8:45 am] ■ Accordingly, 26 CFR part 1 is Comments to this direct final rule
BILLING CODE 4830–01–M
corrected by making the following (including comments to the
amendment: information-collection (paperwork)
determination described under the
PART 1—INCOME TAXES
section titled SUPPLEMENTARY
■ Paragraph 1. The authority citation INFORMATION of this notice), hearing
for part 1 continues to read, in part, as requests, and other information must be
follows: submitted by January 14, 2008. All
rmajette on PROD1PC64 with RULES

Authority: 26 U.S.C. 7805 * * *


submissions must bear a postmark or
provide other evidence of the
■ Par. 2. Section 1.6033–6T is amended submission date. (See the following
by revising paragraph (b)(2)(vi) to read section titled ADDRESSES for methods
as follows: you can use in making submissions.)

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