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Treasury Regulations · 26 CFR

§ 141.4975-13. Definition of “amount involved” and “correction”.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4975

Cite as 26 CFR § 141.4975-13

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 6, 1976 by T.D. 7425
Last amended
May 2, 1986 by T.D. 8084
Issued under
26 U.S.C. § 4975
Length
129 words · about 1 min to read
Cross-references
cites 3 Code sections and 1 regulation; cited by 1

Until superseded by permanent regulations under sections 4975(f) (4) and (5), § 53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f). Because of the need for immediate guidance with respect to the provisions contained in this Treasury decision, it is found impracticable to issue it with notice and public procedure thereon under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.

(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

[T.D. 7425, 41 FR 32890, Aug. 6, 1976, as amended by T.D. 8084, 51 FR 16305, May 2, 1986]

Other regulations under § 4975

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8084 (51 FR 16305)
  2. Issued by T.D. 7425 (41 FR 32890)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 141 Temporary excise tax regulations under the employee retirement income security act of 1974