# Requirement of return (temporary).
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains correcting amendments to temporary regulations (TD 9529) that were published in the *Federal Register* on Friday, June 10, 2011 (76 FR 33997) removing the duplicate filing requirement for Form 5472, “Information Return of a 25% Foreign-Owned U.S. corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.”
**DATES:**
This correction is effective on June 24, 2011, and is applicable on June 10, 2011.
**FOR FURTHER INFORMATION CONTACT:**
Gregory A. Spring, (202) 435-5265 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The temporary regulations that are the subject of this correction are under section 6038A of the Internal Revenue Code.
**Need for Correction**
As published, temporary regulations (TD 9529) contain 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.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
**26 CFR Part 1**
**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**
*Par. 2.* Section 1.6038A-1T is amended by adding paragraph (o) to read as follows:
§ 1.6038A-1T
(o) *Expiration date.* The applicability of this section expires on June 10, 2014.
**26 CFR Part 1**
*Par. 3.* Section 1.6038A-2T is amended by adding paragraph (i) to read as follows:
§ 1.6038A-2T
(i) *Expiration date.* The applicability of this section expires on June 10, 2014.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).