This document contains final regulations designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms. These regulations affect business taxpayers who file income tax returns electronically. This document also makes conforming changes to certain current regulations.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to temporary regulations (TD 9286) that were published in the Federal Register on Friday, September 8, 2006 (71 FR 53009) providing rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document corrects temporary regulations (TD 9286) that were published in the Federal Register on Friday, September 8, 2006 (71 FR 53009) providing rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II railroad

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In proposed rule document E617301 beginning on page 61441 in the issue of Wednesday, October 18, 2006, make the following correction: Sec. 1.10011 [Corrected]

On page 61445, in the first column, in Sec. 1.10011(J)(2)(ii), in the next to last line, ``April 18, 2006'' should read ``April 18, 2007.''
[FR Doc. Z617301 Filed 12706;

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document corrects notice of proposed rulemaking (REG- 12150900) that was published in the Federal Register on Tuesday, August 29, 2006 (71 FR 51155). The document contains proposed regulations that provide guidance relating to the exclusion from gross income of previously taxed earnings and profits under section 959 of the Internal Revenue

DEPARTMENT OF THE TREASURY : Internal Revenue Service