Income Taxes

---
identifier: "/us/fr/06-55511"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "06-55511"
section_name: "Income Taxes"
positive_law: false
currency: "2006-03-10"
last_updated: "2006-03-10"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "06-55511"
document_type: "rule"
publication_date: "2006-03-10"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "71 FR 12280"
fr_volume: 71
---


#  Income Taxes

**CFR Correction**

In Title 26 of the Code of Federal Regulations, part 1 (§ 1.1551 to end), revised as of April 1, 2005, on page 526, in § 1.6696-1, paragraph (b), the third sentence is corrected by removing “rified”, and adding in its place, “Thus, the claim may be prepared by the preparer's employer or by other persons. In all cases, however, the claim for credit or refund shall contain the information specified in paragraph (d) of this section and, as required in that paragraph, shall be verified”.