IRS Corrects Error in Regs on Streamlined Exemption Process
T.D. 9674; 80 F.R. 21169-21170
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9064
- Tax Analysts Electronic Citation2015 TNT 74-10
[4830-01-p]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Treasury Decision 9674
RIN 1545-BM07
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correction.
SUMMARY: This document contains a correction to final and temporary regulations (TD 9674) that were published in the Federal Register on Wednesday, July 2 , 2014 (79 FR 37630). The final and temporary regulations provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code.
DATES: This correction is effective April 17, 2015 and applicable July 2, 2014.
FOR FURTHER INFORMATION CONTACT: James R. Martin and Robin Ehrenberg, at (202) 317-5800 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9674) that are the subject of this correction are under section 501(c)(3) of the Internal Revenue Code.
Need for Correction
As published, the final and temporary regulation (TD 9674) contains an error and is in need of clarification.
Correction of Publication
In FR Doc. 2014-15623 appearing on page 37630 in the Federal Register of Wednesday, July 2, 2014, the following correction is made:
§ 1.508-1T [Corrected]
On page 37632, the amendatory instruction reading "Par. 7. Section 1.508-1T is revised to read as follows: " is corrected to read "Par. 7. Section 1.508-1T is added to read as follows:".
Chief
Publications and Regulations Branch
Legal Processing Division
Associate Chief Counsel
(Procedure and Administration)
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9064
- Tax Analysts Electronic Citation2015 TNT 74-10