# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document contains corrections to final regulations (TD 9100), which were published in the *Federal Register* on Friday, December 19, 2003 (68 FR 70701), relating to the elimination of regulatory impediments to the electronic filing of certain business income tax returns and other forms.
**DATES:**
These corrections are effective December 19, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Nathan Rosen at (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are subject to these corrections are under section 170A of the Internal Revenue Code.
**Need for Correction**
As published, final regulation (TD 9100), contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
**26 CFR Part 1**
Accordingly, the publication of final regulation (TD 9100), which was the subject of FR Doc. 03-31238, is corrected as follows:
**PART 1—INCOME TAXES**
1. On page 70701, column 1, in the preamble under the caption *DATES:* , line 5 of section titled, Applicability Date:, the language “2T 1.565-1T, 1.936-7T, 1.1017-1T,” is corrected to read “2T, 1.565-1T, 1.936-7T, 1.1017-1T,”.
**26 CFR Part 1**
§ 1.556-2T
2. On page 70705, column 1, paragraph (e)(2)(viii) through (xi), line 2, the language “further guidance see § 1.556-2(e)(2)(viii)” is corrected to read “further guidance, see § 1.556-2(e)(2)(viii)”.
**26 CFR Part 1**
§ 1.1017-1
3. On page 70706, column 1, paragraph (B), line 1, the language “[Reserved] For further guidance,” is corrected to read “[Reserved]. For further guidance,”.
**26 CFR Part 1**
§ 1.1377-1T
4. On page 70706, column 3, instructional paragraph Par. 16., line 2, the language “by revising paragraphs (b)(2)(iii), (b)(3)(i)” is corrected to read “by revising paragraphs (b)(3)(i)”.
**26 CFR Part 1**
§ 1.1502-21
5. On page 70706, column 3, § 1.1502-21 is corrected by removing paragraphs (2) and (iii), and the five asterisks following paragraph (iii).
6. On page 70706, column 3, instructional paragraph Par. 17., line 3, the language “(b)(2)(iii) and (b)(3) through (b)(3)(ii)(B)” is corrected to read “(b)(3) through (b)(3)(ii)(B)”.
**26 CFR Part 1**
§ 1.1502-21T
7. On page 70706, column 3, § 1.1502-21T is corrected by removing paragraph (b)(2)(iii) and the five asterisks following the paragraph.
**26 CFR Part 1**
§ 1.6038B-1T
8. On page 70708, column 3, paragraph (b)(1)(i), line 3 from the top of the paragraph, the language “information to Form 926, “Return by” is corrected to read “information to Form 926, “Return by a U.S.”.
**26 CFR Part 301**
**PART 301—PROCEDURE AND ADMINISTRATION**
9. On page 70709, column 1, instructional paragraph Par. 24., line 2, the language “301 continues to read as follows:” is corrected to read “301 continues to read in part as follows:”.
10. On page 70709, column 1, instructional paragraph Par. 24., the Authority citation, the language “Authority: 26 U.S.C. 7805.” is corrected to read “Authority: 26 U.S.C. 7805 * * *.”
**26 CFR Part 602**
**PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT**
11. On page 70709, column 2, instructional paragraph Par. 27., line 2, the language “602 continues to read in part as follows:” is corrected to read “602 continues to read as follows:”.
**26 CFR Part 602**
12. On page 70709, column 2, instructional paragraph Par. 27., the Authority citation, the language “Authority: 26 U.S.C. 7805 * * *” is corrected to read “Authority: 26 U.S.C. 7805.”.
Cynthia E. Grigsby,
Acting Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures & Administration).