Source: https://www.federalregister.gov/documents/2005/06/23/05-12385/qualified-amended-returns-correction
Timestamp: 2017-08-22 20:54:39
Document Index: 419295939

Matched Legal Cases: ['§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Qualified Amended Returns; Correction
Qualified Amended Returns; Correction
This correction is effective March 2, 2005.
70 FR 36344
TD 9186
1545-BD42
05-12385
https://www.federalregister.gov/d/05-12385 https://www.federalregister.gov/d/05-12385
This document contains corrections to temporary regulations (TD 9186) which were published in the Federal Register on Wednesday, March 2, 2005 (70 FR 10037). The temporary regulations modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.
Nancy M. Galib at (202) 622-4940 (not a toll-free number).
The temporary regulations (TD 9186) that are the subject of these corrections are under section 6227 of the Internal Revenue Code.
As published, TD 9186 contains errors that may prove to be misleading and are in need of clarification.
End Amendment Part Start Part Start Printed Page 36345
§ 1.6664-2T
1. Section 1.6664-2T(c)(3)(i)(B) is amended by removing “of an activity” and adding “for an activity” in its place.
2. Section 1.6664-2T(c)(3)(ii)(A) is amended by removing “§ 1.6664-2(c)(3)(i)” and adding “§ 1.6664-2T(c)(3)(i)” in its place.
3. Section 1.6664-2T(c)(3)(ii)(C) is amended by removing “who is a material advisor (within the meaning of section 6111)” and adding “from any person who gave the taxpayer material aid, assistance, or advice as described in section 6111(b)(1)(A)(i)” in its place.
4. Section § 1.6664-2T(c)(5)
5. Newly designated § 1.6664-2T(c)(5)
6. The undesignated text in § 1.6664-2T(c)(5)
7. Section 1.6664-2T(c)(5)
8. Section 1.6664-2T(c)(5)
9. The undesignated text in § 1.6664-2T(c)(5)
[FR Doc. 05-12385 Filed 6-22-05; 8:45 am]