Part III. — Internal Revenue Bulletin 1996-18

published in the Federal Register for Friday, April 28, 1995 (60 FR 20899). The final regulations relate to payments with respect to internal revenue taxes and internal revenue stamps by check or money order.

EFFECTIVE DATE: April 28, 1995.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-3640 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 6311 of the Internal Revenue Code.

Need for Correction

As published, TD 8595 contains an error that is in need of clarification.

Correction of Publication

Accordingly, the publication of final regulations which is the subject of FR Doc. 95–10410, is corrected as follows:

On page 20899, column 3, in amendatory instruction ‘‘Par. 2.,’’ line 8, the amendatory language ‘‘5. Adding paragraphs (d) and (e).’’ is corrected to read ‘‘5. Adding paragraph (d).’’

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

March 27, 1996, 8:45 a.m., and published in the issue of the Federal Register for March 28, 1996, 61 F.R. 13762)

Gasoline

Notice 96–26

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notices of proposed rulemaking.

SUMMARY: This document withdraws the notices of proposed rulemaking relating to gasoline that were published in the Federal Register on November 18, 1987, and September 27, 1988, because of amendments to sections 4081 and 4101 of the Internal Revenue Code made by the Omnibus Budget Reconciliation Act of 1990 and the Omnibus Budget Reconciliation Act of 1993.

FOR FURTHER INFORMATION CONTACT: Frank Boland, (202) 622-3130 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On November 18, 1987, the IRS issued proposed regulations (LR–115– 86 [1988–2 C.B. 834]) relating to tax on the sale or removal of gasoline (52 FR 44141) which were later proposed to be amended on September 27, 1988 (53 FR 37590). On September 27, 1988, the IRS issued proposed regulations (LR–77–88 [1988–2 C.B. 834]) relating to gasoline excise tax bond requirements (53 FR 37590). The Omnibus Budget Reconciliation Act of 1990 and the Omnibus Budget Reconciliation Act of 1993 amended sections 4081 and 4101. On July 22, 1992, final regulations (TD 8421 [1992–2 C.B.

260]) relating to gasoline tax under section 4081 as amended were published in the Federal Register (57 FR 32424). On November 30, 1993, temporary regulations (TD 8496 [1993–2 C.B. 281]) relating to registration requirements under section 4101 as amended were published in the Federal Register (58 FR 63069). Therefore, the earlier proposed rules are withdrawn.

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Withdrawal of Notices of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, the notices of proposed rulemaking that were published in the Federal Register on November 18, 1987 (52 FR 44141) and September 27, 1988 (53 FR 37590) are withdrawn.

Margaret Milner Richardson, Commissioner of Internal Revenue.

(Filed by the Office of the Federal Register on

March 13, 1996, 8:45 a.m., and published in the issue of the Federal Register for March 14, 1996, 61 F.R. 10492)

Payment of Internal Revenue Tax by Check or Money Order and Liability of Financial Institutions for Unpaid Taxes; Correction

Notice 96–27

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations [TD 8595 [1995–1 C.B. 205]] which were