# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
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.
**DATES:**
This correction is effective March 2, 2005.
**FOR FURTHER INFORMATION CONTACT:**
Nancy M. Galib at (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The temporary regulations (TD 9186) that are the subject of these corrections are under section 6227 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9186 contains errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendments:
**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 * * *
**26 CFR Part 1**
§ 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.
**26 CFR Part 1**
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.
**26 CFR Part 1**
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.
**26 CFR Part 1**
4. Section § 1.6664-2T(c)(5) *Example 3.* , is redesignated as § 1.6664-2T(c)(5) *Example 3* (i).
**26 CFR Part 1**
5. Newly designated § 1.6664-2T(c)(5) *Example 3.* (i) is amended by removing “2003” and adding “2004” each place it appears.
**26 CFR Part 1**
6. The undesignated text in § 1.6664-2T(c)(5) *Example 3.* is designated as § 1.6664-2T(c)(5) *Example 3.* (ii).
**26 CFR Part 1**
7. Section 1.6664-2T(c)(5) *Example 4.,* the first sentence is amended by removing “2003” and adding “2004” in its place.
**26 CFR Part 1**
8. Section 1.6664-2T(c)(5) *Example 7.* , is redesignated as § 1.6664-2T(c)(5) *Example 7.* (i).
9. The undesignated text in § 1.6664-2T(c)(5) *Example 7.* is designated as § 1.6664-2T(c)(5) *Example 7.* (ii).
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).