[Federal Register Volume 61, Number 5 (Monday, January 8, 1996)]
[Rules and Regulations]
[Pages 515-517]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-164]



=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, 23, 24, 25, 27, 33, 38, 301, and 602
[TD 8655]

Removal of Final and Temporary Regulations
AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Removal of final and temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document removes final and temporary regulations as part 
of the President's Regulatory Reinvention Initiative.

EFFECTIVE DATE: January 8, 1996.

FOR FURTHER INFORMATION CONTACT: Philip Bennet, (202) 622-3926.

SUPPLEMENTARY INFORMATION:

Background

    As part of the President's Regulatory Reinvention Initiative, the 
Treasury Department and the IRS identified obsolete regulations that 
relate to prior law, provide elections for prior years, or are 
otherwise outdated due to changes in the underlying statutory 
provisions.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Parts 20, 23, and 24

    Estate taxes, Reporting and recordkeeping requirements.

26 CFR Part 25

    Gift taxes, Reporting and recordkeeping requirements.

26 CFR Part 27

    Estate taxes, Gift taxes, Reporting and recordkeeping requirements.

26 CFR Parts 33 and 38

    Employment taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.
Amendments to the Regulations
    Accordingly, under the authority of 26 U.S.C. 7805, 26 CFR parts 1, 
20, 23, 24, 25, 27, 33, 38, 301, and 602 are amended as follows:
PART 1--INCOME TAXES
    Paragraph 1. Part 1 is amended as follows:
    1. The authority citation for part 1 is amended by removing the 
entry for Sec. 1.1303-1.


Sec. 1.32-1  [Removed]

    2. Section 1.32-1 is removed.


Sec. 1.103-12  [Removed]

    3. Section 1.103-12 is removed.


Sec. 1.110-1  [Removed]

    4. Section 1.110-1 is removed.


Sec. 1.114-1  [Removed]

    5. Section 1.114-1 is removed.


Sec. 1.115-1  [Removed]

    6. Section 1.115-1 is removed.


Sec. 1.116-1  [Removed]

    7. Section 1.116-1 is removed.


Sec. 1.116-2  [Removed]

    8. Section 1.116-2 is removed.


Sec. 1.367(a)-7T  [Removed]

    9-10. Section 1.367(a)-7T is removed.
    11. The undesignated center heading preceding Sec. 1.383-1A is 
removed.


Sec. 1.383-1A  [Removed]

    12. Section 1.383-1A is removed.


Sec. 1.383-2A  [Removed]

    13. Section 1.383-2A is removed.


Sec. 1.383-3A  [Removed]

    14-15. Section 1.383-3A is removed.
    
[[Page 516]]



Sec. 1.804-1  [Removed]

    16. Section 1.804-1 is removed.


Sec. 1.804-2  [Removed]

    17-18. Section 1.804-2 is removed.


Sec. 1.805-1  [Removed]

    19. Section 1.805-1 is removed.


Sec. 1.805-2  [Removed]

    20. Section 1.805-2 is removed.


Sec. 1.805-3  [Removed]

    21. Section 1.805-3 is removed.


Sec. 1.805-4  [Removed]

    22. Section 1.805-4 is removed.


Sec. 1.805-5  [Removed]

    23. Section 1.805-5 is removed.


Sec. 1.805-6  [Removed]

    24. Section 1.805-6 is removed.


Sec. 1.805-7  [Removed]

    25-26. Section 1.805-7 is removed.


Sec. 1.805-8  [Removed]

    27. Section 1.805-8 is removed.


Sec. 1.820-1  [Removed]

    28. Section 1.820-1 is removed.


Sec. 1.820-2  [Removed]

    29. Section 1.820-2 is removed.


Sec. 1.820-3  [Removed]

    30. Section 1.820-3 is removed.


Sec. 1.824-1  [Removed]

    31. Section 1.824-1 is removed.


Sec. 1.824-2  [Removed]

    32. Section 1.824-2 is removed.


Sec. 1.824-3  [Removed]

    33. Section 1.824-3 is removed.
    34. Section 1.907-0 is amended as follows:
    a. The introductory text is revised to read as follows:


Sec. 1.907-0  Outline of regulation provisions for section 907.

    This section lists the paragraphs contained in Secs. 1.907(a)-0 
through 1.907(f)-1.
* * * * *
    b. The undesignated center heading preceding the entry for 
Sec. 1.907(a)-0 is removed and the entry for Sec. 1.907(e)-1 is 
removed.
    c. The undesignated center heading preceding the entry for 
Sec. 1.907(a)-0A is removed.


Sec. 1.907(a)-0A  [Removed]

    d. The entry for Sec. 1.907(a)-0A is removed.


Sec. 1.907(a)-1A  [Removed]

    e. The entry for Sec. 1.907(a)-1A is removed.


Sec. 1.907(b)-1A  [Removed]

    f. The entry for Sec. 1.907(b)-1A is removed.


Sec. 1.907(b)-2A  [Removed]

    g. The entry for Sec. 1.907(b)-2A is removed.


Sec. 1.907(c)-1A  [Removed]

    h. The entry for Sec. 1.907(c)-1A is removed.


Sec. 1.907(c)-2A  [Removed]

    i. The entry for Sec. 1.907(c)-2A is removed.


Sec. 1.907(c)-3A  [Removed]

    j. The entry for Sec. 1.907(c)-3A is removed.


Sec. 1.907(d)-1A  [Removed]

    k. The entry for Sec. 1.907(d)-1A is removed.


Sec. 1.907(e)-1A  [Removed]

    l. The entry for Sec. 1.907(e)-1A is removed.


Sec. 1.907(f)-1A  [Removed]

    m. The entry for Sec. 1.907(f)-1A is removed.


Sec. 1.907(e)-1  [Removed]

    35. Section 1.907(e)-1 is removed.
    36. The undesignated center heading preceding Sec. 1.907(a)-0A is 
removed.


Sec. 1.907(a)-0A  [Removed]

    37. Section 1.907(a)-0A is removed.


Sec. 1.907(a)-1A  [Removed]

    38. Section 1.907(a)-1A is removed.


Sec. 1.907(b)-1A  [Removed]

    39. Section 1.907(b)-1A is removed.


Sec. 1.907(b)-2A  [Removed]

    40. Section 1.907(b)-2A is removed.


Sec. 1.907(c)-1A  [Removed]

    41. Section 1.907(c)-1A is removed.


Sec. 1.907(c)-2A  [Removed]

    42. Section 1.907(c)-2A is removed.


Sec. 1.907(c)-3A  [Removed]

    43. Section 1.907(c)-3A is removed.


Sec. 1.907(d)-1A  [Removed]

    44. Section 1.907(d)-1A is removed.


Sec. 1.907(e)-1A  [Removed]

    45. Section 1.907(e)-1A is removed.


Sec. 1.907(f)-1A  [Removed]

    46. Section 1.907(f)-1A is removed.


Sec. 1.995-7  [Removed]

    47. Section 1.995-7 is removed.
    49. The undesignated center heading ``INCOME AVERAGING'' preceding 
Sec. 1.1301-0 is removed.


Sec. 1.1301-0  [Removed]

    50. Section 1.1301-0 is removed.


Sec. 1.1301-1  [Removed]

    51. Section 1.1301-1 is removed.


Sec. 1.1302-1  [Removed]

    52. Section 1.1302-1 is removed.


Sec. 1.1302-2  [Removed]

    53. Section 1.1302-2 is removed.


Sec. 1.1302-3  [Removed]

    54. Section 1.1302-3 is removed.


Sec. 1.1303-1  [Removed]

    55-56. Section 1.1303-1 is removed.


Sec. 1.1304-1  [Removed]

    57. Section 1.1304-1 is removed.


Sec. 1.1304-2  [Removed]

    58. Section 1.1304-2 is removed.


Sec. 1.1304-3  [Removed]

    59. Section 1.1304-3 is removed.


Sec. 1.1304-4  [Removed]

    60. Section 1.1304-4 is removed.


Sec. 1.1304-5  [Removed]

    61. Section 1.1304-5 is removed.


Sec. 1.1304-6  [Removed]

    62. Section 1.1304-6 is removed.

PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 
1954


Sec. 20.2035-1  [Removed]

    Par. 2. Section 20.2035-1 is removed.

PART 23--[REMOVED]

    Par. 3. Part 23 is removed.

PART 24--[REMOVED]

    Par. 4. Part 24 is removed.

PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


Sec. 25.2517-1  [Removed]

    Par. 5. Section 25.2517-1 is removed.

PART 27--[REMOVED]

    Par. 6. Part 27 is removed.

PART 33--[REMOVED]

    Par. 7. Part 33 is removed.

PART 38--[REMOVED]

    Par. 8. Part 38 is removed.

PART 301--PROCEDURE AND ADMINISTRATION

    Par. 9. Part 301 is amended as follows:


Sec. 301.6676-1  [Removed]

    1. Section 301.6676-1 is removed. 
    
[[Page 517]]



Sec. 301.7424-1  [Removed]

    2. Section 301.7424-1 is removed.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

    Par. 10. In Sec. 602.101, paragraph (c) is amended by removing the 
following entries from the table:


Sec. 602.101  OMB Control numbers.

* * * * *
    (c) * * *

------------------------------------------------------------------------
                                                            Current OMB 
   CFR part or section where identified and described       control No. 
------------------------------------------------------------------------
                                                                        
                  *        *        *        *        *                 
1.820-2.................................................       1545-0128
                                                                        
                  *        *        *        *        *                 
1.824-1.................................................       1545-1027
1.824-3.................................................       1545-1027
                                                                        
                  *        *        *        *        *                 
1.1304-1................................................       1545-0074
1.1304-3................................................       1545-0074
1.1304-5................................................       1545-0074
                                                                        
                  *        *        *        *        *                 
20.2035-1...............................................       1545-0015
                                                                        
                  *        *        *        *        *                 
27.642-1................................................       1545-0020
                                                                        
                  *        *        *        *        *                 
38.6302-1...............................................       1545-0257
                                                                        
                  *        *        *        *        *                 
------------------------------------------------------------------------

Margaret Milner Richardson,
Commissioner of Internal Revenue.
Approved: December 18, 1995.
Leslie Samuels,
Assistant Secretary of the Treasury.
[FR Doc. 96-164 Filed 1-5-96; 8:45 am]
BILLING CODE 4830-01-U