Federal Register / Vol. 75, No. 90 / Tuesday, May 11, 2010 / Rules and Regulations 26061 

more clearly state the obligations 

imposed in Order No. 729, but does not 

substantively alter those requirements. 

OMB approval of this order is therefore 

unnecessary. However, the Commission 

will send a copy of this order to OMB 

for informational purposes only. 

IV. Document Availability 

29. In addition to publishing the full 

text of this document in the Federal 

Register, the Commission provides all 

interested persons an opportunity to 

view and/or print the contents of this 

document via the Internet through 

FERC’s Home Page (http://www.ferc.gov) 

and in FERC’s Public Reference Room 

during normal business hours (8:30 a.m. 

to 5 p.m. Eastern time) at 888 First 

Street, NE., Room 2A, Washington, DC 

20426. 

30. From FERC’s Home Page on the 

Internet, this information is available on 

eLibrary. The full text of this document 

is available on eLibrary in PDF and 

Microsoft Word format for viewing, 

printing, and/or downloading. To access 

this document in eLibrary, type the 

docket number excluding the last three 

digits of this document in the docket 

number field. 

31. User assistance is available for 

eLibrary and the FERC’s Web site during 

normal business hours from FERC 

Online Support at (202) 502–6652 (toll 

free at 1–866–208–3676) or e-mail at 

ferconlinesupport@ferc.gov, or the 

Public Reference Room at (202) 502– 

8371, TTY (202) 502–8659. E-mail the 

Public Reference Room at 

public.referenceroom@ferc.gov. 

V. Effective Date and Congressional 

Notification 

32. Clarifications adopted in this 

Final Rule will become effective June 

10, 2010. 

List of Subjects in 18 CFR Part 40 

By the Commission. 

Nathaniel J. Davis, Sr., 

Deputy Secretary. 

[FR Doc. 2010–11089 Filed 5–10–10; 8:45 am] 

BILLING CODE 6717–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9350] 

RIN 1545–BE24 

AJCA Modifications To the Section 

6011 Regulations; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to final regulations (TD 9350) 

which were published in the Federal 

Register on Friday, August 3, 2007 (72 

FR 43146) that modify the rules relating 

to the disclosure of reportable 

transactions under section 6011. 

DATES: This correction is effective on 

May 11, 2010, and is applicable on 

August 3, 2007. 

FOR FURTHER INFORMATION CONTACT: 

Charles D. Wien or Michael H. Beker, 

(202) 622–3070 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9350) that 

are the subject of this document are 

under section 6011 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9350) contain an error that may 

prove to be misleading and is in need 

of clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendment: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

■ Par. 2. Section 1.6011–4 is amended 

by revising the fifth sentence of 

paragraph (e)(1) to read as follows: 

§ 1.6011–4 Requirement of statement 

disclosing participation in certain 

transactions by taxpayers. 

* * * * * 

(e) * * * 

(1) * * * In the case of a taxpayer that 

is a partnership, an S corporation, or a 

trust, the disclosure statement for a 

reportable transaction must be attached 

to the partnership, S corporation, or 

trust’s tax return for each taxable year in 

which the partnership, S corporation, or 

trust participates in the transaction 

under the rules of paragraph (c)(3)(i) of 

this section. * * * 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2010–11078 Filed 5–10–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9350] 

RIN 1545–BE24 

AJCA Modifications To the Section 

6011 Regulations; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final regulations. 

SUMMARY: This document contains a 

correction to final regulations (TD 9350) 

which were published in the Federal 

Register on Friday, August 3, 2007 (72 

FR 43146) that modify the rules relating 

to the disclosure of reportable 

transactions under section 6011. 

DATES: This correction is effective on 

May 11, 2010, and is applicable on 

August 3, 2007. 

FOR FURTHER INFORMATION CONTACT: 

Charles D. Wien or Michael H. Beker, 

(202) 622–3070 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9350) that 

are the subject of this document are 

under section 6011 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9350) contain an error that may 

prove to be misleading and is in need 

of clarification. 

Correction of Publication 

Accordingly, the publication of the 

final regulations (TD 9350) which were 

the subject of FR Doc. 07–3786, is 

corrected as follows: 

On page 43146, column 2, in the 

preamble, under the caption heading 

FOR FURTHER INFORMATION CONTACT, the 


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