EXCISE TAX

Credits:

Biodiesal and renewable diesel fuels credit, extension of the

old ASTM D6751 standard until September 30, 2009 (Notice 34) 17, 876 Calculation of volume of denaturants in alcohol for fuel cred its (Notice 6) 3, 311 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

1. 1, 1 Mandatory electronic filing of certain excise tax returns, impo sition and computation of tax, credits and refunds for certain uses and sales of vehicles (REG–116699–07) 13, 727 Penalties:

Categories of tax returns and claims for refund, tax return

preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 ; correction (Ann 15) 11,

687 Postponement of certain tax-related deadlines by reason of a fed erally declared disaster or terroristic or military action (TD 9443) 8, 564 Proposed Regulations:

26 CFR 41.4481–1, –2, amended; 41.4483–3, amended; 41.4483–7, removed; 41.6001–1, –2, amended; 41.6011(a)–1, amended; 41.6071(a)–1, amended; 41.6156–1, removed; highway use tax; sold vehicles and electronic filing (REG–116699–07) 13, 727 Regulations:

26 CFR 40.6060–1, added; 40.6107–1, added; 40.6109–1, added; 40.6694–1 thru –4, added; 40.6695–1, added; 40.6696–1, added; 40.7701–1, added; 41.6060–1, added; 41.6107–1, added; 41.6109–2, added; 41.6694–1 thru –4, added; 41.6695–1, added; 41.6696–1, added;

June 29, 2009 vii 2009–26 I.R.B.