# Guidance Necessary To Facilitate Business Electronic Filing; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction notice.
**SUMMARY:**
This document contains a correction to final regulations (TD 9300) that were published in the *Federal Register* on Friday, December 8, 2006 (71 FR 71040) designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms.
**DATES:**
The correction is effective December 8, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Nathan Rosen, (202) 622-4910(not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of the correction are under sections 170, 556,565, 936, 1017, 1368, 1377, 1502, 1503, 6038B and 7701 of the Internal Revenue Code.
**Need for Correction**
As published, final regulations (TD 9300) contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9300), which were the subject of FR Doc. E6-20734, is corrected as follows:
On page 71045, in the signature block, the language “Approved: December 1, 2006.” is corrected to read “Approved: November 29, 2006.”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,Associate Chief Counsel, (Procedure and Administration).