[Federal Register: September 5, 2007 (Volume 72, Number 171)] [CORRECTIONS] [Page 51009] From the Federal Register Online via GPO Access [wais.access.gpo.gov] [DOCID:fr05se07-95] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 53, 54 and 301 [REG-142039-06; REG-139268-06] RIN 1545-BG18; 1545-BG20 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing Correction In proposed rule document E7-12902 beginning on page 36927 in the issue of Friday, July 6, 2007, make the following corrections: 1. On page 36927, in the second column, in the first paragraph, ``Sec. Sec. '' is corrected to read ``sections'' wherever it appears. 2. On the same page, in the same paragraph, ``Sec. '' is corrected to read ``section'' wherever it appears. 3. On the same page, in the third column, in the second paragraph, in the 14th line, ``1,250'' should read ``1250''. 4. On the same page, in the same column, the small table following the second paragraph to read as follows: Recordkeeping............................. 6 hr., 13 min. Learning about the law or the form........ 4 hr. 28 min. Preparing, copying, assembling, and 4 hr. 46 min. sending the form to the IRS.............. 4. On the same page, in the same column, in the sixth line from the bottom of the page, ``Sec. '' is corrected to read ``section''. 5. On the same page, in the same column, in the fifth line from the bottom of the page, ``Sec. Sec. '' is corrected to read ``sections''. 6. On page 36928, in the first column, in the 17th line, ``Sec. '' should read ``section''. 7. On the same page, in the same column, in the 20th line, ``Sec. '' should read ``section''. 8. On the same page, in the same column, under the heading ``Covered Tax-Exempt Entities'', ``Sec. '' is corrected to read ``section'' wherever it appears. 9. On the same page, in the same paragraph, in the third line ``Sec. Sec. '' is corrected to read ``sections''. 10. On the same page, in the same column, in the last line of the column, ``Sec. '' should read ``section''. 11. On the same page, in the second and third columns, ``Sec. '' should read ``section'' wherever it appears. 12. On the same page, in the same column, in the 18th line, ``Sec. Sec. '' should read ``sections''. 13. On page 36929, in the first and second columns, ``Sec. '' should read ``section'' wherever it appears. Sec. 53.4965-3 [Corrected] 14. On page 36932, in the second column, in Sec. 53.4965-3(a), in the third line, ``means'' should read ``means''. Sec. 53.4965-8 [Corrected] 15. On page 36937, in the first column, in Sec. 53.4965-8(f), in Example 1, in paragraph (i), in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read ``Sec. 601.601(d)(2)(ii)(b)''. [FR Doc. Z7-12902 Filed 9-4-07; 8:45 am] BILLING CODE 1505-01-D