# General requirement of return, statement or list (temporary).
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendments.
**SUMMARY:**
This document contains corrections to final and temporary regulations (TD 9334) that were published in the *Federal Register* on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.
**DATES:**
The corrections are effective August 16, 2007.
**FOR FURTHER INFORMATION CONTACT:**
Galina Kolomietz, (202) 622-6070, Michael Blumenfeld, (202) 622-1124, or Dana Barry, (202) 622-6060 (not toll-free numbers).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of this correction are under section 4965 of the Internal Revenue Code.
**Need for Correction**
As published, final and temporary regulations (TD 9334) contain errors that may prove to be misleading and are in need of clarification.
**List of Subjects**
Excise taxes, Foundations, Investments, Lobbying, Reporting and recordkeeping requirements.
Excise Taxes, Pensions, Reporting and recordkeeping requirements.
**26 CFR Part 53**
**Correction of Publication**
Accordingly, 26 CFR parts 53 and 54 are corrected by making the following correcting amendments:
**PART 53—FOUNDATION AND SIMILAR EXCISE TAXES**
*Paragraph 1.* The authority citation for part 53 continues to read, in part, as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 53**
*Par. 2.* Section 53.6071-1T is amended by revising paragraph (h)(2) to read as follows:
§ 53.6071-1T
(h) * * *
(2) *Expiration date.* Paragraph (g) of this section will expire on July 6, 2010.
**26 CFR Part 54**
**PART 54—PENSION EXCISE TAXES**
*Par. 3.* The authority citation for part 54 continues to read, in part, as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 54**
*Par. 4.* Section 54.6011-1T is amended by revising paragraph (d)(2) to read as follows:
§ 54.6011-1T
(d) * * *
(2) *Expiration date.* Paragraph (c) of this section will expire on July 6, 2010.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).