[Federal Register Volume 83, Number 32 (Thursday, February 15, 2018)]
[Proposed Rules]
[Pages 6806-6821]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-02918]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 31, 48, 49, 
54, 55, 148, 301, 404, 601, and 602

[REG-132197-17]
RIN 1545-BO17


Eliminating Unnecessary Tax Regulations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: Pursuant to the policies stated in Executive Orders 13777 and 
13789 (the executive orders), the Treasury Department and the IRS 
conducted a review of existing regulations, with the goal of reducing 
regulatory burden for taxpayers by revoking or revising existing tax 
regulations that meet the criteria set forth in the executive orders. 
This notice of proposed rulemaking proposes to streamline IRS 
regulations by removing 298 regulations that are no longer necessary 
because they do not have any current or future applicability under the 
Internal Revenue Code (Code) and by amending 79 regulations to reflect 
the proposed removal of the 298 regulations. The proposed removal and 
amendment of these regulations may affect various categories of 
taxpayers.

DATES: Written or electronic comments and requests for a public hearing 
must be received by May 14, 2018.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-132197-17), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-132197-17), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW, 
Washington, DC, or sent via the Federal eRulemaking Portal at 
www.regulations.gov (REG-132197-17).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations 
Mark A. Bond of the Office of Associate Chief Counsel (Procedure and 
Administration), (202) 317-6844; concerning the submission of comments 
and a request for a public hearing, Regina Johnson, (202) 317-6901 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    On February 24, 2017, the President issued Executive Order 13777, 
Enforcing the Regulatory Reform Agenda (82 FR 12285). E.O. 13777 
directed each agency to establish a Regulatory Reform Task Force. Each 
Regulatory Reform Task Force was directed to review existing 
regulations for regulations that: (i) Eliminate jobs, or inhibit job 
creation; (ii) are outdated, unnecessary, or ineffective; (iii) impose 
costs that exceed benefits; (iv) create a serious inconsistency or 
otherwise interfere with regulatory reform initiatives and policies; 
(v) are inconsistent with the requirements of the Information Quality 
Act (section 515 of the Treasury and General Government Appropriations 
Act of 2001) or OMB Information Quality Guidance issued pursuant to 
that provision; or (vi) derive from or implement Executive Orders or 
other Presidential directives that have been

[[Page 6807]]

subsequently rescinded or substantially modified.
    On April 21, 2017, the President issued Executive Order 13789, 
Presidential Executive Order on Identifying and Reducing Tax Regulatory 
Burdens (82 FR 19317). This executive order stated a policy that the 
``Federal tax system should be simple, fair, efficient, and pro-
growth'' and that ``[t]he purposes of tax regulations should be to 
bring clarity to the already complex Internal Revenue Code . . . and to 
provide useful guidance to taxpayers.'' E.O. 13789 also directs that 
immediate action be taken to ``reduce the burden existing tax 
regulations impose on American taxpayers and thereby to provide tax 
relief and useful, simplified tax guidance.'' To further this goal, the 
executive order directs the Secretary of the Treasury to review all 
significant tax regulations issued on or after January 1, 2016.
    As required by E.O. 13789, on June 22, 2017, the Treasury 
Department issued an interim report (June report) identifying eight 
regulations to be revised or withdrawn. On October 2, 2017, the 
Treasury Department issued a second report (October report) 
recommending specific actions with respect to the regulations 
identified in the June report. In addition, in the October report the 
Treasury Department explained that ``in furtherance of the policies 
stated in Executive Order 13789, Executive Order 13771, and Executive 
Order 13777, Treasury and the IRS have initiated a comprehensive 
review, coordinated by the Treasury Regulatory Reform Task Force, of 
all tax regulations, regardless of when they were issued. . . . This 
review will identify tax regulations that are unnecessary, create undue 
complexity, impose excessive burdens, or fail to provide clarity and 
useful guidance. . . .'' In the October report, the Treasury Department 
noted that the IRS Office of Chief Counsel had already identified over 
200 regulations for potential revocation. These regulations are in the 
Code of Federal Regulations (CFR) ``but are, to varying degrees, 
unnecessary, duplicative, or obsolete, and force taxpayers to navigate 
unnecessarily complex or confusing rules.'' The October report also 
stated that the Treasury Department and the IRS expected to begin the 
rulemaking process of revoking these regulations in the fourth quarter 
of 2017.
    This notice of proposed rulemaking proposes to remove 298 
regulations that have no current or future applicability and, 
therefore, no longer provide useful guidance. Removing these 
regulations from the CFR will streamline title 26, Federal Tax 
Regulations; reduce the volume of regulations taxpayers need to review; 
and increase clarity of the tax law. The removal of these regulations 
is unrelated to the substance of rules in the regulations, and no 
negative inference regarding the stated rules should be made. These 
regulations are proposed to be removed from the CFR solely because the 
regulations have no current or future applicability. Removal of these 
regulations is not intended to alter any non-regulatory guidance that 
cites to or relies upon these regulations.
    This notice of proposed rulemaking also proposes to amend 79 
regulations to remove cross-references to the 298 regulations described 
above. These amendments will further streamline title 26 of the CFR, 
reduce the volume of regulations taxpayers need to review, and increase 
clarity of the tax law.

Explanation of Provisions

    The tax regulations proposed to be removed fall into one of three 
categories. The first category includes regulations interpreting 
provisions of the Code that have been repealed. All of these 
regulations apply to provisions of the Code that no longer appear in 
title 26 of the United States Code. The second category includes 
regulations interpreting Code provisions that, while not repealed, have 
been significantly revised, and the existing regulations do not account 
for these statutory changes. To fall in this category, these statutory 
changes must have rendered the entire regulation inapplicable. The 
third category includes regulations that, by the terms of the relevant 
Code provisions or the regulations themselves, are no longer 
applicable. This category would include, for example, expired temporary 
regulations; a Code provision that only applies to returns filed before 
January 1, 1996; or regulations providing for a transition rule that 
applies only to transactions entered into between January 1, 2000, and 
March 1, 2001. The specific regulations that fall within each of these 
three categories are detailed below.
    The 79 tax regulations proposed to be amended are regulations that 
make reference to the 298 tax regulations proposed to be removed. Each 
amendment removes one or more references to a regulation that is 
proposed to be removed. For example, Sec.  31.3121(b)(10)-1 is proposed 
to be amended to remove a reference to Sec.  31.3121(b)(8)-2, which is 
proposed to be removed. The proposed amendments also include proposed 
amendments to remove references to regulations in the authority 
citation for part 602 of title 26 of the CFR, OMB Control Numbers Under 
the Paperwork Reduction Act, in cases where regulations are proposed to 
be removed from the CFR and, in the case of Sec. Sec.  1.103-15AT and 
1.103-18 because these regulations were previously removed from the CFR 
without corresponding amendment to Part 602.

I. Regulations Interpreting Repealed Code Provisions

26 CFR Part 1

    Treasury Regulations Sec. Sec.  1.23-1 through 1.23-6. These 
regulations provide guidance under former section 23. Former section 23 
was repealed by section 11801(a) of the Omnibus Budget Reconciliation 
Act of 1990, effective November 5, 1990. Public Law 101-508.
    Treasury Regulations Sec.  1.46-11. These regulations provide 
guidance under former section 46. Former section 46 was repealed by 
section 11813 of the Omnibus Budget Reconciliation Act of 1990, 
effective generally with respect to property placed in service after 
December 31, 1990. Public Law 101-508.
    Treasury Regulations Sec. Sec.  1.56A-1 through 1.56A-5, 1.58-1, 
and 1.58-9. These regulations provide guidance relating to the 
alternative minimum tax under section 56A and former section 58. These 
regulations implement a version of the alternative minimum tax that was 
repealed by section 701(a) of the Tax Reform Act of 1986, effective for 
taxable years beginning after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec.  1.101-5. These regulations provide 
guidance under section 101(e). Section 101(e) was repealed by section 
421(b)(2) of the Deficit Reduction Act of 1984, generally effective for 
transfers after July 18, 1984, in taxable years ending after July 18, 
1984. Public Law 98-369.
    Treasury Regulations Sec.  1.103-2. These regulations provide 
guidance regarding the tax exemption for dividends from shares and 
stock of federal agencies or instrumentalities under former section 
103. Former section 103 was repealed by section 6 of the Public Debt 
Act of 1942, effective for securities issued after March 28, 1942. 
Public Law 77-510.
    Treasury Regulations Sec. Sec.  1.103-3 through 1.103-6. These 
regulations provide guidance regarding the tax exemption for interest 
on United States obligations under former section 103. Former section 
103 was repealed in part by section 4 of the Public Debt Act of 1941, 
effective for obligations issued on or after February 28, 1941. Public 
Law 77-7.
    Treasury Regulations Sec.  1.168(f)(8)-1T. These regulations 
provide guidance

[[Page 6808]]

under section 168(f)(8). Section 168(f)(8) was repealed by section 
201(a) of the Tax Reform Act of 1986, effective with respect to 
property placed in service after December 31, 1986, in taxable years 
ending after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec.  1.177-1. These regulations provide 
guidance under section 177. Section 177 was repealed by section 241(a) 
of the Tax Reform Act of 1986, generally effective with respect to 
expenditures paid or incurred after December 31, 1986. Public Law 99-
514.
    Treasury Regulations Sec.  1.179A-1. These regulations provide 
guidance under section 179A. Section 179A was repealed by section 
221(a)(34)(A) of the Tax Increase Prevention Act of 2014, effective 
December 19, 2014. Public Law 113-295.
    Treasury Regulations Sec. Sec.  1.244-1 and 1.244-2. These 
regulations provide guidance under section 244. Section 244 was 
repealed by section 221(a)(41)(A) of the Tax Increase Prevention Act of 
2014, effective December 19, 2014. Public Law 113-295.
    Treasury Regulations Sec. Sec.  1.341-1 through 1.341-7. These 
regulations provide guidance under section 341. Section 341 was 
temporarily repealed until December 31, 2010, by section 302(e)(4) of 
the Jobs and Growth Tax Relief and Reconciliation Act of 2003, 
effective for taxable years beginning after December 31, 2002. Public 
Law 108-27. Section 102 of the Tax Relief, Unemployment Insurance 
Reauthorization, and Job Creation Act of 2010, extended the repeal 
until December 31, 2012. Public Law 111-312. Section 102(a) of the 
American Taxpayer Relief Act of 2012 made the repeal of section 341 
permanent. Public Law 112-240.
    Treasury Regulations Sec. Sec.  1.405-1 through 1.405-3. These 
regulations provide guidance under section 405 relating to qualified 
bond purchase plans. Section 405 was repealed by section 491(a) of the 
Deficit Reduction Act of 1984, effective for obligations issued after 
December 31, 1983. Public Law 98-369.
    Treasury Regulations Sec.  1.501(k)-1. These regulations provide 
guidance under section 501(s) relating to nonexemption of Communist-
controlled organizations. Section 501(s) was repealed by section 
221(a)(62) of the Tax Increase Prevention Act of 2014, effective 
December 19, 2014. Public Law 113-295.
    Treasury Regulations Sec. Sec.  1.551-3 through 1.551-5. These 
regulations provide guidance under section 551. Section 551 was 
repealed by section 413(a)(1) of the American Jobs Creation Act of 
2004, effective for taxable years of foreign corporations beginning 
after December 31, 2004, and for taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end. Public Law 108-357.
    Treasury Regulations Sec. Sec.  1.552-1 through 1.552-5. These 
regulations provide guidance under section 552. Section 552 was 
repealed by section 413(a)(1) of the American Jobs Creation Act of 
2004, effective for taxable years of foreign corporations beginning 
after December 31, 2004, and for taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end. Public Law 108-357.
    Treasury Regulations Sec.  1.553-1. These regulations provide 
guidance under section 553. Section 553 was repealed by section 
413(a)(1) of the American Jobs Creation Act of 2004, effective for 
taxable years of foreign corporations beginning after December 31, 
2004, and for taxable years of United States shareholders with or 
within which such taxable years of foreign corporations end. Public Law 
108-357.
    Treasury Regulations Sec.  1.554-1. These regulations provide 
guidance under section 554. Section 554 was repealed by section 
413(a)(1) of the American Jobs Creation Act of 2004, effective for 
taxable years of foreign corporations beginning after December 31, 
2004, and for taxable years of United States shareholders with or 
within which such taxable years of foreign corporations end. Public Law 
108-357.
    Treasury Regulations Sec. Sec.  1.555-1 and 1.555-2. These 
regulations provide guidance under section 555. Section 555 was 
repealed by section 413(a)(1) of the American Jobs Creation Act of 
2004, effective for taxable years of foreign corporations beginning 
after December 31, 2004, and for taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end. Public Law 108-357.
    Treasury Regulations Sec. Sec.  1.556-1 through 1.556-3. These 
regulations implement section 556. Section 556 was repealed by section 
413(a)(1) of the American Jobs Creation Act of 2004, effective for 
taxable years of foreign corporations beginning after December 31, 
2004, and for taxable years of United States shareholders with or 
within which such taxable years of foreign corporations end. Public Law 
108-357.
    Treasury Regulations Sec. Sec.  1.586-1 and 1.586-2. These 
regulations provide guidance under section 586. Section 586 was 
repealed by section 901(c) of the Tax Reform Act of 1986, effective for 
taxable years beginning after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec.  1.595-1. These regulations provide 
guidance under section 595. Section 595 was repealed by section 
1616(b)(8) of the Small Business Job Protection Act of 1996, effective 
for property acquired (by foreclosure or otherwise) in taxable years 
beginning after December 31, 1995. Public Law 104-188.
    Treasury Regulations Sec.  1.621-1. These regulations provide 
guidance under section 621. Section 621 was repealed by section 
11801(a)(28) of the Omnibus Budget Reconciliation Act of 1990, 
effective November 5, 1990. Public Law 101-508.
    Treasury Regulations Sec. Sec.  1.669(a)-1A, 1.669(b)-1A, 1.669(c)-
1A through 1.669(c)-3A, 1.669(d)-1A, 1.669(e)-1A, 1.669(e)-2A, 
1.669(f)-1A, and 1.669(f)-2A. These regulations provide guidance under 
section 669. Section 669 was repealed by section 701(d) of the Tax 
Reform Act of 1976, effective with respect to distributions made in 
taxable years beginning after December 31, 1975. Public Law 94-455.
    Treasury Regulations Sec. Sec.  1.802(b)-1, 1.802-2, and 1.802-4. 
These regulations provide guidance under section 802. Section 802 was 
repealed by section 211(a) of the Deficit Reduction Act of 1984, 
effective for taxable years beginning after December 31, 1983. Public 
Law 98-369.
    Treasury Regulations Sec. Sec.  1.806-1 and 1.806-2. These 
regulations provide guidance under former section 806. Former section 
806 was repealed by section 211(a) of the Deficit Reduction Act of 
1984, effective for taxable years beginning after December 31, 1983. 
Public Law 98-369.
    Treasury Regulations Sec. Sec.  1.809-1, 1.809-3, 1.809-7, and 
1.809-8. These regulations provide guidance under former section 809 
(as enacted by section 2(a) of the Life Insurance Company Income Tax 
Act of 1959, Public Law 86-69). Former section 809 was repealed and 
replaced with a new section 809 by section 211(a) of the Deficit 
Reduction Act of 1984, effective for taxable years beginning after 
December 31, 1983. Public Law 98-369.
    Treasury Regulations Sec. Sec.  1.809-9 and 1.809-10. These 
regulations provide guidance under section 809 (as enacted by section 
211(a) of the Deficit Reduction Act of 1984, Pub. L. 98-369). Section 
809 was repealed by section 205(a) of the Pension Funding Equity Act of 
2004, effective for taxable years beginning after December 31, 2004. 
Public Law 108-218.
    Treasury Regulations Sec. Sec.  1.810-1 and 1.810-4. These 
regulations provide

[[Page 6809]]

guidance under former section 810. Former section 810 was repealed by 
section 211(a) of the Deficit Reduction Act of 1984, effective for 
taxable years beginning after December 31, 1983. Public Law 98-369.
    Treasury Regulations Sec. Sec.  1.821-1 through 1.821-5. These 
regulations provide guidance under section 821. Section 821 was 
repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective 
for taxable years beginning after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec. Sec.  1.823-1 through 1.823-8. These 
regulations provide guidance under section 823. Section 823 was 
repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective 
for taxable years beginning after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec. Sec.  1.825-1 through 1.825-3. These 
regulations provide guidance under section 825. Section 825 was 
repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective 
for taxable years beginning after December 31, 1986. Public Law 99-514.
    Treasury Regulations Sec. Sec.  1.921-1T through 1.921-3T. These 
regulations provide guidance under section 921. Section 921 was 
repealed by section 2 of the FSC Repeal and Extraterritorial Income 
Exclusion Act of 2000, effective for transactions after September 30, 
2000. Public Law 106-519.
    Treasury Regulations Sec.  1.922-1. These regulations provide 
guidance under section 922. Section 922 was repealed by section 2 of 
the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, 
effective for transactions after September 30, 2000. Public Law 106-
519.
    Treasury Regulations Sec.  1.923-1T. These regulations provide 
guidance under section 923. Section 923 was repealed by section 2 of 
the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, 
effective for transactions after September 30, 2000. Public Law 106-
519.
    Treasury Regulations Sec. Sec.  1.924(a)-1T, 1.924(c)-1, 1.924(d)-
1, and 1.924(e)-1. These regulations provide guidance under section 
924. Section 924 was repealed by section 2 of the FSC Repeal and 
Extraterritorial Income Exclusion Act of 2000, effective for 
transactions after September 30, 2000. Public Law 106-519.
    Treasury Regulations Sec. Sec.  1.925(a)-1, 1.925(a)-1T, and 
1.925(b)-1T. These regulations provide guidance under section 925. 
Section 925 was repealed by section 2 of the FSC Repeal and 
Extraterritorial Income Exclusion Act of 2000, effective for 
transactions after September 30, 2000. Public Law 106-519.
    Treasury Regulations Sec. Sec.  1.926(a)-1 and 1.926(a)-1T. These 
regulations provide guidance under section 926. Section 926 was 
repealed by section 2 of the FSC Repeal and Extraterritorial Income 
Exclusion Act of 2000, effective for transactions after September 30, 
2000. Public Law 106-519.
    Treasury Regulations Sec. Sec.  1.927(b)-1T, 1.927(d)-1, 1.927(e)-
1, 1.927(e)-2T, and 1.927(f)-1. These regulations provide guidance 
under section 927. Section 927 was repealed by section 2 of the FSC 
Repeal and Extraterritorial Income Exclusion Act of 2000, effective for 
transactions after September 30, 2000. Public Law 106-519.
    Treasury Regulations Sec. Sec.  1.941-1 through 1.941-3. These 
regulations provide guidance under former section 941. Former section 
941 was repealed by section 1053(c) of the Tax Reform Act of 1976, 
effective for taxable years beginning after December 31, 1975. Public 
Law 94-455.
    Treasury Regulations Sec.  1.943-1. These regulations provide 
guidance under former section 943. Former section 943 was repealed by 
section 1053(c) of the Tax Reform Act of 1976, effective for taxable 
years beginning after December 31, 1975. Public Law 94-455.
    Treasury Regulations Sec.  1.951-2. These regulations coordinate 
section 951 with section 1247(a). Section 1247 was repealed by section 
413(a)(3) of the American Jobs Creation Act of 2004, effective for 
taxable years of foreign corporations beginning after December 31, 
2004, and for taxable years of United States shareholders with or 
within which such taxable years of foreign corporations end. Public Law 
108-357.
    Treasury Regulations Sec. Sec.  1.963-1, 1.963-4, 1.963-5, 1.963-7, 
and 1.963-8. These regulations provide guidance under section 963. 
Section 963 was repealed by section 602(a)(1) of the Tax Reduction Act 
of 1975, effective for taxable years of foreign corporations beginning 
after December 31, 1975, and for taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end. Public Law 94-12.
    Treasury Regulations Sec.  1.1034-1. These regulations provide 
guidance under section 1034. Section 1034 was repealed by section 
312(b) of the Taxpayer Relief Act of 1997, effective generally for 
sales and exchanges after May 6, 1997. Public Law 105-34.
    Treasury Regulations Sec. Sec.  1.1232-2 and 1.1232-4. These 
regulations provide guidance under sections 1232 and 1232B. Sections 
1232 and 1232B were repealed by section 42(a)(1) of the Deficit 
Reduction Act of 1984, effective for taxable years ending after July 
18, 1984. Public Law 98-369.
    Treasury Regulations Sec. Sec.  1.1247-1 through 1.1247-5. These 
regulations provide guidance under section 1247. Section 1247 was 
repealed by section 413(a)(3) of the American Jobs Creation Act of 
2004, effective for taxable years of foreign corporations beginning 
after December 31, 2004, and for taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end. Public Law 108-357.
    Treasury Regulations Sec.  1.1491-1. These regulations provide 
guidance under section 1491. Section 1491 was repealed by section 
1131(a) of the Taxpayer Relief Act of 1997, effective August 5, 1997. 
Public Law 105-34.
    Treasury Regulations Sec.  1.1492-1. These regulations provide 
guidance under section 1492. Section 1492 was repealed by section 
1131(a) of the Taxpayer Relief Act of 1997, effective August 5, 1997. 
Public Law 105-34.
    Treasury Regulations Sec.  1.1493-1. These regulations provide 
guidance under section 1493. Section 1493 was repealed by section 103 
of the Foreign Investors Tax Act of 1966, effective for taxable years 
beginning after December 31, 1966. Public Law 89-809.
    Treasury Regulations Sec. Sec.  1.1494-1 and 1.1494-2. These 
regulations provide guidance under section 1494. Section 1494 was 
repealed by section 1131(a) of the Taxpayer Relief Act of 1997, 
effective August 5, 1997. Public Law 105-34.
    Treasury Regulations Sec. Sec.  1.6035-1 and 1.6035-3. These 
regulations provide guidance under former section 6035. Former section 
6035 was repealed by section 413(c)(26) of the American Jobs Creation 
Act of 2004, effective for taxable years of foreign corporations 
beginning after December 31, 2004, and for taxable years of United 
States shareholders with or within which such taxable years of foreign 
corporations end. Public Law 108-357.

26 CFR Part 5c

    Treasury Regulations Sec. Sec.  5c.103-1 through 5c.103-3. These 
regulations provide guidance relating to section 168(f)(8). Section 
168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, 
effective with respect to property placed in service after December 31, 
1986, in taxable years ending after December 31, 1986. Public Law 99-
514.
    Treasury Regulations Sec. Sec.  5c.168(f)(8)-1 through 
5c.168(f)(8)-11. These regulations provide guidance under

[[Page 6810]]

section 168(f)(8). Section 168(f)(8) was repealed by section 201(a) of 
the Tax Reform Act of 1986, effective with respect to property placed 
in service after December 31, 1986, in taxable years ending after 
December 31, 1986. Public Law 99-514.

26 CFR Part 5f

    Treasury Regulations Sec.  5f.168(f)(8)-1. These regulations 
implement the transitional rules provided by section 208(d)(2) and (3) 
of the Tax Equity and Fiscal Responsibility Act of 1982, Public Law 97-
248, for certain safe harbor leases under section 168(f)(8). Section 
168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, 
effective with respect to property placed in service after December 31, 
1986, in taxable years ending after December 31, 1986. Public Law 99-
514.

26 CFR Part 7

    Treasury Regulations Sec. Sec.  7.105-1 and 7.105-2. These 
regulations provide guidance under section 105(d) relating to the 
taxation of disability payments. Section 105(d) was repealed by section 
122(b) of the Social Security Amendments of 1983, effective for taxable 
years beginning after December 31, 1983. Public Law 98-21.

26 CFR Part 31

    Treasury Regulations Sec.  31.3121(a)(9)-1. These regulations 
provide guidance under section 3121(a)(9) relating to payments to 
employees for nonwork periods. Section 3121(a)(9) was repealed by 
section 324(a)(3)(B) of the Social Security Amendments of 1983, 
effective with respect to remuneration paid after December 31, 1983. 
Public Law 98-21.
    Treasury Regulations Sec. Sec.  31.3121(k)-1 through 31.3121(k)-4. 
These regulations implement section 3121(k) and provide guidance on the 
constructive filing of waivers of exemption from social security taxes 
by certain tax-exempt organizations. Section 3121(k) was repealed by 
section 102(b)(2) of the Social Security Amendments of 1983, effective 
April 20, 1983. Public Law 98-21.

26 CFR Part 48

    Treasury Regulations Sec.  48.4041-18. These regulations provide 
guidance under section 4041(k). Section 4041(k) was repealed by section 
301(c)(6) of the American Jobs Creation Act of 2004, effective for fuel 
sold or used after December 31, 2004. Public Law 108-357.
    Treasury Regulations Sec.  48.4091-3. These regulations provide 
guidance under section 4091. Section 4091 was repealed by section 
853(d)(1) of the American Jobs Creation Act of 2004, effective with 
respect to aviation-grade kerosene removed, entered, or sold after 
December 31, 2004. Public Law 108-357.

26 CFR Part 49

    Treasury Regulations Sec. Sec.  49.4263-1 through 49.4263-4. These 
regulations provide rules relating to commutation tickets, 
transportation payments not exceeding $0.60, air transportation 
provided to certain organizations, and services provided to members of 
the armed forces under former section 4263. Former section 4263 was 
repealed by section 205(c)(1) of the Airport and Airway Development Act 
of 1970, effective July 1, 1970. Public Law 91-258.

26 CFR Part 54

    Treasury Regulations Sec.  54.4972-1. These regulations provide 
guidance under former section 4972 relating to the tax on excess 
contributions for self-employed individuals. Former section 4972 was 
repealed by section 237(c)(1) of the Tax Equity and Fiscal 
Responsibility Act of 1982, effective for taxable years beginning after 
December 31, 1983. Public Law 97-248.
    Treasury Regulations Sec.  54.4981A-1T. These regulations provide 
guidance under section 4981A relating to the tax on excess 
distributions and excess accumulations, which section was redesignated 
as section 4980A by section 1011A(g) of the Technical and Miscellaneous 
Revenue Act of 1988. Public Law 100-647. Section 4980A in turn was 
repealed by section 1073(c) of the Taxpayer Relief Act of 1997. Public 
Law 105-34. The excess distribution repeal was effective for 
distributions received after December 31, 1996. The excess retirement 
accumulation repeal was effective for estates of decedents dying after 
December 31, 1996.

26 CFR Part 301

    Treasury Regulations Sec.  301.6035-1. These regulations provide 
guidance under former section 6035. Former section 6035 was repealed by 
section 413(c)(26) of the American Jobs Creation Act of 2004, effective 
for taxable years of foreign corporations beginning after December 31, 
2004, and for taxable years of United States shareholders with or 
within which such taxable years of foreign corporations end. Public Law 
108-357.
    Treasury Regulations Sec.  301.6241-1T. These regulations provide 
guidance under former section 6241. Former section 6241 was repealed by 
section 1307(c)(1) of the Small Business Job Protection Act of 1996, 
effective for taxable years beginning after December 31, 1996. Public 
Law 104-188.
    Treasury Regulations Sec.  301.6245-1T. These regulations provide 
guidance under former section 6245. Former section 6245 was repealed by 
section 1307(c)(1) of the Small Business Job Protection Act of 1996, 
effective for taxable years beginning after December 31, 1996. Public 
Law 104-188.
    Treasury Regulations Sec.  301.6501(o)-1. These regulations provide 
guidance under section 6501 for the work incentive program credit 
carryback. The work incentive program credit under sections 40, 50A, 
and 50B was repealed by section 474(m) of the Deficit Reduction Act of 
1984, effective for taxable years beginning after December 31, 1983. 
Public Law 98-369.

II. Regulations Interpreting Code Provisions That Have Been 
Significantly Revised

26 CFR Part 1

    Treasury Regulations Sec.  1.42-2. These regulations provide 
guidance under section 42. Section 3003(f) of the Housing and Economic 
Recovery Act of 2008 revised section 42(d)(6), removing the requirement 
of a waiver upon application by the taxpayer and provided that the 10-
year rule did not apply to any Federal- or State-assisted building, 
effective generally for buildings placed in service after July 30, 
2008, rendering these regulations no longer applicable. Public Law 110-
289.
    Treasury Regulations Sec. Sec.  1.103(n)-1T through 1.103(n)-7T. 
These regulations provide guidance under section 103(n). Section 103 
was revised by section 1301 of the Tax Reform Act of 1986 by the 
removal of section 103(n), effective generally for bonds issued after 
August 15, 1986, rendering these regulations no longer applicable. 
Public Law 99-514.
    Treasury Regulations Sec. Sec.  1.178-2 and 1.178-3. These 
regulations provide guidance under former section 178(b) and section 
178(c). Revisions to section 178 in section 201(d)(2) of the Tax Reform 
Act of 1986, effective for property placed in service after December 
31, 1986, in taxable years ending after December 31, 1986, rendered 
these regulations no longer applicable. Public Law 99-514.
    Treasury Regulations Sec. Sec.  1.401-11 through 1.401-13. These 
regulations provide rules relating to special requirements for plans 
benefitting owner-employees under section 401. Section 401 was revised 
by section 237 of the Tax Equity and Fiscal Responsibility Act of 1982, 
effective for taxable years beginning after December

[[Page 6811]]

31, 1983, rendering these regulations no longer applicable. Public Law 
97-248.
    Treasury Regulations Sec. Sec.  1.401(e)-1 through 1.401(e)-6. 
These regulations provide rules relating to special requirements for 
plans benefitting owner-employees under section 401. Section 401 was 
revised by section 237 of the Tax Equity and Fiscal Responsibility Act 
of 1982, effective for taxable years beginning after December 31, 1983, 
rendering these regulations no longer applicable. Public Law 97-248.
    Treasury Regulations Sec. Sec.  1.404(a)-4 through 1.404(a)-7 and 
Sec.  1.404(a)-9. These regulations set forth rules relating to the 
deductible limit for certain retirement plan contributions under 
section 404. Revisions to section 404(a)(1) by section 1013(c)(1) of 
the Employee Retirement Income Security Act of 1974, effective for plan 
years beginning after September 2, 1974, rendered these regulations no 
longer applicable. Public Law 93-406.
    Treasury Regulations Sec.  1.410(b)-1. These regulations provide 
minimum coverage requirements under section 410(b). Revisions to 
section 410(b) by section 1112(a) of the Tax Reform Act of 1986, 
effective generally for plan years beginning after December 31, 1988, 
rendered these regulations no longer applicable. Public Law 99-514.
    Treasury Regulations Sec.  1.412(l)(7)-1. These regulations provide 
mortality tables used to determine current liability pursuant to 
section 412(l)(7)(C)(ii)(II). Section 412 was revised by section 111(a) 
of the Pension Protection Act of 2006 by the removal of section 
412(I)(7), effective for plan years beginning after December 31, 2007, 
rendering these regulations no longer applicable. Public Law 109-280.
    Treasury Regulations Sec.  1.665(f)-1A. These regulations provide 
for the treatment of undistributed capital gains under section 665(f). 
Section 665 was revised by section 701(d)(3) of the Tax Reform Act of 
1976 by the removal of section 665(f), effective for distributions made 
in taxable years beginning after December 31, 1975, rendering these 
regulations no longer applicable. Public Law 94-455.
    Treasury Regulations Sec.  1.665(g)-1A. These regulations provide 
the applicable definition of capital gain distribution under section 
665(g). Section 665 was revised by section 701(d)(3) of the Tax Reform 
Act of 1976 by the removal of section 665(g), effective for 
distributions made in taxable years beginning after December 31, 1975, 
rendering these regulations no longer applicable. Public Law 94-455.
    Treasury Regulations Sec.  1.667(a)-1A. These regulations provide 
guidance under section 667. Section 701(a)(1) of the Tax Reform Act of 
1976 revised section 667, effective for taxable years beginning after 
December 31, 1975, rendering these regulations no longer applicable. 
Public Law 94-455.
    Treasury Regulations Sec.  1.831-4. These regulations provide 
guidance relating to the election under former section 831(b) for a 
multiple line company to be taxed on total income. Section 1024(a)(4) 
of the Tax Reform Act of 1986 revised section 831(b), effective for 
taxable years beginning after December 31, 1986, rendering these 
regulations no longer applicable. Public Law 99-514.

26 CFR Part 5f

    Treasury Regulations Sec.  5f.103-3. These regulations provide 
guidance under section 103(l). Section 103 was revised by section 1301 
of the Tax Reform Act of 1986 by the removal of section 103(l), 
effective generally for bonds issued after August 15, 1986, rendering 
these regulations no longer applicable. Public Law 99-514.

26 CFR Part 7

    Treasury Regulations Sec.  7.704-1. These regulations provide 
guidance under section 704(d). Section 201(b)(1) of the Revenue Act of 
1978 revised section 704(d), effective for taxable years beginning 
after December 31, 1978, rendering these regulations no longer 
applicable. Public Law 95-600.

26 CFR Part 11

    Treasury Regulations Sec.  11.401(d)(1)-1. These regulations 
provide rules relating to special requirements for plans benefitting 
owner-employees under section 401. Section 401 was revised by section 
237 of the Tax Equity and Fiscal Responsibility Act of 1982, effective 
for taxable years beginning after December 31, 1983, rendering these 
regulations no longer applicable. Public Law 97-248.
    Treasury Regulations Sec.  11.402(e)(4)(A)-1. These regulations 
provide rules on lump sum distributions in the case of an employee who 
has separated from service. Section 402 was revised by section 104 of 
the Tax Reform Act of 1986, effective for taxable years beginning after 
December 31, 1986, rendering these regulations no longer applicable. 
Public Law 99-514.
    Treasury Regulations Sec.  11.402(e)(4)(B)-1. These regulations 
provide rules on an election to treat an amount as a lump sum 
distribution under section 402(e)(4)(A). Section 402 was revised by 
section 104 of the Tax Reform Act of 1986, effective for taxable years 
beginning after December 31, 1986, rendering these regulations no 
longer applicable. Public Law 99-514.

26 CFR Part 16

    Treasury Regulations Sec.  16.3-1. These regulations provide 
guidance under section 6048. Section 1901(a) of the Small Business Job 
Protection Act of 1996 revised section 6048, effective generally August 
20, 1996, rendering these regulations no longer applicable. Public Law 
104-188. Because these regulations are the only regulations in part 16 
of the CFR, part 16 of the CFR is proposed to be removed.

26 CFR Part 20

    Treasury Regulations Sec.  20.2201-1. These regulations provide 
guidance under section 2201. Section 103(a) of the Victims of Terrorism 
Tax Relief Act of 2001 revised section 2201, effective for estates of 
certain decedents dying on or after September 11, 2001, rendering these 
regulations no longer applicable. Public Law 107-134.

26 CFR Part 31

    Treasury Regulations Sec.  31.3121(b)(8)-2. These regulations 
provide guidance under section 3121(b)(8)(B). Section 102 of the Social 
Security Amendments of 1983 revised section 3121(b)(8)(B), effective 
generally with respect to services performed after December 31, 1983, 
by removing the Federal Insurance Contributions Act (FICA) tax 
exemption for organizations described in section 501(c)(3) which are 
exempt from income tax under section 501(a), rendering these 
regulations no longer applicable. Public Law 98-21.

26 CFR Part 49

    Treasury Regulations Sec. Sec.  49.4252-1, 49.4252-3, 49.4252-6, 
and 49.4252-7. These regulations provide rules relating to general 
telephone services (as defined under former section 4252(a)), telegraph 
services (as defined under former section 4252(c)), wire mileage 
services (as defined under section 4252(e)), and wire and equipment 
services (as defined under section 4252(f)). Section 302 of the Excise 
Tax Reduction Act of 1965 revised section 4252 to remove these 
subsections and, accordingly, the tax on the described services, 
effective generally January 1, 1966, rendering these regulations no 
longer applicable. Public Law 89-44.
    Treasury Regulations Sec. Sec.  49.4253-8 and 49.4253-9. These 
regulations provide rules under former section 4053(h) and former 
section 4053(i) relating to wire mileage services. Section 302 of the 
Excise Tax Reduction Act of 1965 revised section 4253 to remove these 
subsections, effective generally January 1, 1966, rendering these 
regulations no longer applicable. Public Law 89-44.

[[Page 6812]]

26 CFR Part 301

    Treasury Regulations Sec.  301.6048-1. These regulations provide 
guidance under section 6048. Section 1901(a) of the Small Business Job 
Protection Act of 1996 revised section 6048, effective generally August 
20, 1996, rendering these regulations no longer applicable. Public Law 
104-188.
    Treasury Regulations Sec.  301.6511(d)-7. These regulations provide 
guidance under former section 6511(d)(7). Section 6511 was revised by 
section 8(b)(2) of an act to revise miscellaneous timing requirements 
of the revenue laws, and for other purposes, by the removal of former 
section 6511(d)(7), effective for carrybacks arising in taxable years 
beginning after November 10, 1978, rendering these regulations no 
longer applicable. Public Law 95-628.

26 CFR Part 404

    Treasury Regulations Sec.  404.6048-1. These regulations provide 
guidance under section 6048. Section 1901(a) of the Small Business Job 
Protection Act of 1996 revised section 6048, effective generally August 
20, 1996, rendering these regulations no longer applicable. Public Law 
104-188.

III. Regulations Having No Future Applicability Under the Code or 
Regulations

26 CFR Part 1

    Treasury Regulations Sec.  1.56-1. These regulations provide 
guidance under section 56. The alternative minimum tax book income 
adjustment described in these regulations was only in effect for 
taxable years beginning in 1987 through 1989.
    Treasury Regulations Sec.  1.61-2T. These regulations provide 
guidance under section 61. These regulations apply only to fringe 
benefits for taxable years 1985 through 1988.
    Treasury Regulations Sec. Sec.  1.132-1T, 1.132-2T, 1.132-3T, 
1.132-4T, 1.132-5T, 1.132-6T, 1.132-7T, and 1.132-8T. These regulations 
provide guidance under section 132. These regulations apply only to 
fringe benefits for taxable years 1985 through 1988.
    Treasury Regulations Sec. Sec.  1.148-1A through 1.148-6A, 1.148-
9A, 1.148-10A, 1.149(d)-1A, and 1.150-1A. These regulations provide 
guidance under sections 148A, 149A, and 150A. These regulations apply 
only to bonds sold prior to July 8, 1997.
    Treasury Regulations Sec.  1.165-13T. These regulations provide 
guidance under section 165. These regulations apply only to losses 
attributable to straddles (in general, offsetting positions in personal 
property as described in section 1092) entered into before January 1, 
1982.
    Treasury Regulations Sec.  1.401-4. These regulations provide 
nondiscrimination rules under section 401(a)(4). These regulations 
generally apply only to plan years beginning before January 1, 1994.
    Treasury Regulations Sec.  1.401-5. These regulations provide 
guidance under section 401. These regulations provide rules for 
correcting provisions for a plan put into effect before September 2, 
1974, and to which the provisions of section 401(b) (which became 
effective September 2, 1974) do not apply.
    Treasury Regulations Sec.  1.401-8. These regulations provide 
guidance under section 401. These regulations apply only to custodial 
accounts prior to January 1, 1974.
    Treasury Regulations Sec.  1.402(e)-1. These regulations provide 
guidance under section 402. These regulations provide rules on 
distributions made after December 31, 1953, and before January 1, 1955, 
as a result of certain plan terminations.
    Treasury Regulations Sec.  1.404(a)-2A. These regulations provide 
guidance under section 404. These regulations specify information that 
must be furnished for an employer to claim a retirement plan deduction 
for a taxable year ending on or after December 31, 1971, and before 
December 31, 1975.
    Treasury Regulations Sec.  1.404(a)(8)-1T. These regulations 
provide guidance under section 404. These regulations apply the 
provisions of a technical correction in anticipation of enactment of 
that correction and are no longer applicable pursuant to subsequent 
legislation.
    Treasury Regulations Sec.  1.404(e)-1. These regulations provide 
guidance under section 404. These regulations provide rules regarding 
deductions for retirement plan contributions on behalf of self-employed 
individuals for years before January 1, 1974.
    Treasury Regulations Sec.  1.411(a)-9. These regulations provide 
guidance under section 411. These regulations provide break-in-service 
rules that are no longer applicable.
    Treasury Regulations Sec.  1.411(d)-5. These regulations provide 
guidance under section 411. They provide rules on a special class-year 
vesting rule, which generally does not apply for plan years beginning 
after December 31, 1988.
    Treasury Regulations Sec.  1.412(b)-5. These regulations provide 
guidance under section 412. These regulations relate to an amortization 
election that was available to a multiemployer plan for a plan year 
beginning before January 1, 1982.
    Treasury Regulations Sec.  1.412(c)(1)-3T. These regulations 
provide guidance under section 412. These regulations provide rules on 
applying the minimum funding requirements to restored plans. These 
regulations were issued as temporary regulations on October 22, 1990, 
and expired in 1993, pursuant to section 7805(e)(2).
    Treasury Regulations Sec. Sec.  1.453-4 through 1.453-6 and 1.453-
10. These regulations provide guidance under section 453 relating to 
installment sales. These regulations do not apply to installment sales 
occurring in taxable years ending after October 19, 1980.
    Treasury Regulations Sec.  1.453A-2. These regulations provide 
guidance under section 453A. These regulations do not apply to any 
taxable year beginning after December 31, 1986.
    Treasury Regulations Sec.  1.475(b)-4. These regulations provide 
guidance under section 475. These regulations provide transitional 
rules for section 475 identification purposes for periods before 
February 1, 1994.
    Treasury Regulations Sec.  1.503(e)-4. These regulations provide 
guidance under section 503. These regulations provide rules relating to 
the denial of deductions with respect to gifts or contributions made 
before January 1, 1970.
    Treasury Regulations Sec. Sec.  1.593-1 through 1.593-11. These 
regulations implement section 593(a) through (d). Section 593(a) 
through (d) does not apply to taxable years beginning after December 
31, 1995.
    Treasury Regulations Sec.  1.802-5. These regulations provide 
guidance under section 802(a)(3). Section 802(a)(3) applies only for 
taxable years beginning in 1959 or 1960.
    Treasury Regulations Sec. Sec.  1.803-1 through 1.803-7. These 
regulations provide guidance under section 803. These regulations apply 
only to taxable years beginning after December 31, 1953, and before 
January 1, 1955.
    Treasury Regulations Sec. Sec.  1.822-1 and 1.822-2. These 
regulations provide guidance under section 822. These regulations apply 
only to taxable years beginning after December 31, 1953, but before 
January 1, 1955, and ending after August 16, 1954.
    Treasury Regulations Sec.  1.832-7T. These regulations provide 
guidance under section 832. These regulations apply only to taxable 
years ending before January 1, 1990.
    Treasury Regulations Sec.  1.962-4. These regulations provide 
guidance under section 962. These regulations apply only to taxable 
years beginning before January 1, 1966.

[[Page 6813]]

    Treasury Regulations Sec.  1.6049-7T. These regulations provide 
guidance under section 6049. The guidance in these temporary 
regulations was incorporated into Sec.  1.6049-7(f)(2)(i)(G)(2) in T.D. 
8431, which was published in the Federal Register on September 3, 1992.
    Treasury Regulations Sec.  1.6050H-1T. These regulations provide 
guidance under section 6050H. These regulations apply only to 
information reporting of mortgage interest received after December 31, 
1984, and before January 1, 1988.
    Treasury Regulations Sec.  1.6654-4. These regulations provide 
guidance under section 6654. These regulations apply only to 
underpayment of estimated tax for taxable years beginning after 
December 31, 1970, and ending before January 1, 1972.

26 CFR Part 5

    Treasury Regulations Sec.  5.856-1. These regulations provide 
transition rules for extensions of a grace period for treating certain 
property as foreclosure property under section 856(e), as revised by 
section 363(c) of the Revenue Act of 1978, effective for extensions 
granted after November 6, 1978, for periods beginning after December 
31, 1977. Public Law 95-600. These regulations do not apply to 
extensions filed on or after March 29, 1980.

26 CFR Part 11

    Treasury Regulations Sec.  11.404(a)(6)-1. These regulations 
provide guidance under section 404. These regulations provide rules 
regarding an election pursuant to section 402 of the Tax Reduction Act 
of 1975, Public Law 94-12, to apply the provisions of section 404(a)(6) 
before the generally applicable effective date (plan years beginning on 
or after January 1, 1976) for existing plans.

26 CFR Part 13

    Treasury Regulations Sec.  13.4. These regulations provide rules 
relating to arbitrage bonds under section 103. These regulations were 
published in the Federal Register in 1970 (T.D. 7072) and were 
superseded by a document published in the Federal Register on May 3, 
1973 (T.D. 7273). Current regulations relating to arbitrage bonds are 
found in Sec. Sec.  1.148-1 through 1.148-11.

26 CFR Part 19

    Treasury Regulations Sec.  19.3-1. These regulations provide 
guidance to determine the appropriate interest rate for purposes of 
section 483. These regulations were published in the Federal Register 
on April 7, 1964, and were superseded by Sec. Sec.  1.483-1 and 1.483-
2, which were published in the Federal Register on January 25, 1966. 
T.D. 6873. Because these regulations are the only regulations in part 
19 of the CFR, part 19 of the CFR is proposed to be removed.

26 CFR Part 25

    Treasury Regulations Sec.  25.2522(a)-2. These regulations provide 
guidance under section 2522. These regulations pertain only to 
transfers made before August 1, 1969.

26 CFR Part 49

    Treasury Regulations Sec.  49.4251-3. These regulations provide 
guidance under section 4251. These regulations provide transition rules 
for 1959 returns with respect to the applicability of Sec. Sec.  
49.4251-1, 49.4251-2, and 49.4251-4 (telephone excise tax regulations). 
These regulations are no longer applicable because the transition 
period has ended.
    Treasury Regulations Sec.  49.4263-6. These regulations provide 
guidance under section 4263. These regulations apply only to services 
provided prior to November 16, 1962.

26 CFR Part 55

    Treasury Regulations Sec.  55.4981-1. These regulations provide 
guidance under section 4981. These regulations apply only to taxable 
years ending on or before January 1, 1987.

26 CFR Part 148

    Treasury Regulations Sec.  148.1-5. These regulations provide 
guidance under section 4216(b). These regulations were superseded by 
Sec. Sec.  48.4216(b)-1 through 48.4216(b)-4, effective April 23, 1979. 
Because these regulations are the only regulations in part 148 of the 
CFR, part 148 of the CFR is proposed to be removed.

26 CFR Part 301

    Treasury Regulations Sec.  301.6096-2. These regulations provide 
guidance under section 6096. These regulations apply only to taxable 
years ending on or after December 31, 1972, and beginning before 
January 1, 1973.
    Treasury Regulations Sec. Sec.  301.6501(o)-2 and 301.6501(o)-3. 
These regulations provide guidance under section 6501. These 
regulations do not apply to taxable years beginning on or after 
September 4, 1982.
    Treasury Regulations Sec.  301.6511(g)-1. These regulations provide 
guidance under section 6511. These regulations do not apply to taxable 
years beginning on or after September 4, 1982.
    Treasury Regulation Sec.  301.6723-1A. These regulations provide 
guidance under section 6723. These regulations apply only to 
information returns and payee statements due after December 31, 1986, 
and before January 1, 1990.

IV. Proposed Applicability Date

    The removal of these regulations is proposed to be applicable as of 
the date the Treasury decision adopting this notice of proposed 
rulemaking is published in the Federal Register.

Special Analyses

    These regulations propose to remove regulations that have no 
current or future applicability. Therefore, the regulations will have 
no economic effect and do not impose a collection of information on 
small entities. An economic analysis under E.O. 12866 and an analysis 
under the Regulatory Flexibility Act (5 U.S.C. chapter 6) are not 
required. Pursuant to section 7805(f) of the Code, this notice of 
proposed rulemaking has been submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on its impact 
on small business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are timely submitted 
to the IRS as prescribed in the preamble under the ADDRESSES section. 
The Treasury Department and the IRS request comments on all aspects of 
these proposed regulations, including whether any of the regulations 
proposed to be removed continue to serve any useful purpose and should 
not be removed and whether there are other regulations that no longer 
serve a useful purpose and should be removed. All comments submitted 
will be made available at www.regulations.gov or upon request. A public 
hearing may be scheduled if requested in writing by any person that 
timely submits written comments. If a public hearing is scheduled, 
notice of the date, time, and place for the hearing will be published 
in the Federal Register.

Drafting Information

    The principal author of these proposed regulations is Mark A. Bond 
of the Office of the Associate Chief Counsel (Procedure and 
Administration).

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

[[Page 6814]]

26 CFR Part 5

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 5c

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 5f

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 7

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 11

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 13

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 16

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 19

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 20

    Estate taxes, Reporting and recordkeeping requirements.

26 CFR Part 25

    Gift taxes, Reporting and recordkeeping requirements.

26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

26 CFR Part 48

    Excise taxes, Reporting and recordkeeping requirements.

26 CFR Part 49

    Excise taxes, Reporting and recordkeeping requirements, Telephone, 
Transportation.

26 CFR Part 54

    Excise taxes, Pensions, Reporting and recordkeeping requirements.

26 CFR Part 55

    Excise taxes, Investments, Reporting and recordkeeping 
requirements.

26 CFR Part 148

    Excise 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 404

    Reporting and recordkeeping requirements, Taxes.

26 CFR Part 601

    Administrative practice and procedure, Freedom of information, 
Reporting and recordkeeping requirements, Taxes.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 
31, 48, 49, 54, 55, 148, 301, 404, 601, and 602 are proposed to be 
amended as follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 is amended by:
0
1. Removing the entries for Sec. Sec.  1.23-1 through 1.23-6, 1.42-2, 
1.56-1, 1.58-9, 1.61-2T, and 1.132-0 through 1.132-8T;
0
2. Adding entries in alphabetical order for Sec. Sec.  1.132-0 through 
1.132-8; and
0
3. Removing the entries for Sec. Sec.  1.168(f)(8)-1T, 1.179A-1, 1.401-
12, 1.475(b)-4, 1.809-10, 1.924(c)-1, 1.924(d)-1, 1.924(e)-1, 1.925(a)-
1, 1.925(a)-1T, 1.925(b)-1T, 1.927(d)-1, 1.927(e)-1, 1.927(e)-2T, 
1.927(f)-1, ``1.6035-1 through 1.6035-3'', and 1.6050H-1T to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Sections 1.132-0 through 1.132-8 also issued under 26 U.S.C. 132. * 
* *


Sec. Sec.  1.23-1 through 1.23-6  [Removed]

0
Par. 2. Sections 1.23-1 through 1.23-6 are removed.


Sec.  1.42-2  [Removed and Reserved]

0
Par. 3. Section 1.42-2 is removed and reserved.


Sec.  1.46-11  [Removed]

0
Par. 4. Section 1.46-11 is removed.


Sec.  1.56-1  [Removed]

0
Par. 5. Section 1.56-1 is removed.


Sec.  1.56(g)-1  [Amended]

0
Par. 6. In Sec.  1.56(g)-1, paragraph (d)(2)(ii)(A) is removed and 
reserved.


Sec. Sec.  1.56A-1 through 1.56A-5  [Removed]

0
Par. 7. Sections 1.56A-1 through 1.56A-5 are removed.


Sec.  1.58-1  [Removed and Reserved]

0
Par. 8. Section 1.58-1 is removed and reserved.


Sec.  1.58-9  [Removed]

0
Par. 9. Section 1.58-9 is removed.


Sec.  1.61-2T  [Removed]

0
Par. 10. Section 1.61-2T is removed.


Sec.  1.61-21  [Amended]

0
Par. 11. Section 1.61-21 is amended by removing the last sentence in 
paragraph (a)(6).


Sec.  1.72-15  [Amended]

0
Par. 12. Section 1.72-15 is amended by removing the last sentence in 
paragraph (g).


Sec.  1.72-17A  [Amended]

0
Par. 13. Section 1.72-17A is amended by removing the last sentence in 
paragraph (e)(2)(v).


Sec.  1.72-18  [Amended]

0
Par. 14. Section 1.72-18 is amended by removing the last sentence in 
paragraph (b)(1)(iii).


Sec.  1.78-1  [Amended]

0
Par. 15. Section 1.78-1 is amended by:
0
1. In paragraph (a), removing the fifth sentence.
0
2. In paragraph (f), removing ``Sec.  1.902-1, Sec.  1.904-5, Sec.  
1.960-3, Sec.  1.960-4, and Sec.  1.963-4'' and adding ``Sec. Sec.  
1.902-1, 1.904-5, 1.960-3, and 1.960-4''.


Sec.  1.101-5  [Removed and Reserved]

0
Par. 16. Section 1.101-5 is removed and reserved.


Sec.  1.101-6(a)  [Amended]

0
Par. 17. Section 1.101-6(a) is amended by removing the words ``1.101-4, 
and 1.101-5'' from the first sentence and adding in their place the 
words ``and 1.101-4''.


Sec. Sec.  1.103-2 through 1.103-6  [Removed and Reserved]

0
Par. 18. Sections 1.103-2 through 1.103-6 are removed and reserved.


Sec. Sec.  1.103(n)-1T through 1.103(n)-7T  [Removed]

0
Par. 19. Sections 1.103(n)-1T through 1.103(n)-7T are removed.


Sec.  1.132-1  [Amended]

0
Par. 20. Section 1.132-1 is amended by removing the last sentence of 
paragraph (g).


Sec. Sec.  1.132-1T, 1.132-2T, 1.132-3T, 1.132-4T, 1.132-5T, 1.132-6T, 
1.132-7T, and 1.132-8T  [Removed]

0
Par. 21. Sections 1.132-1T, 1.132-2T, 1.132-3T, 1.132-4T, 1.132-5T, 
1.132-6T, 1.132-7T, and 1.132-8T are removed.

[[Page 6815]]

Sec. Sec.  1.148-1A through 1.148-6A, 1.148-9A, and 1.148-10A  [Removed 
and Reserved]

0
Par. 22. Sections 1.148-1A through 1.148-6A, 1.148-9A, and 1.148-10A 
are removed and reserved.


Sec.  1.149(d)-1A  [Removed]

0
Par. 23. Section 1.149(d)-1A is removed.


Sec.  1.150-1A  [Removed]

0
Par. 24. Section 1.150-1A is removed.


Sec.  1.162-25T  [Amended]

0
Par. 25. Section 1.162-25T is amended by removing the language ``1.61-
2T'' and adding ``1.61-21(d)'' in its place in the fourth sentence in 
Example 1 of paragraph (c).


Sec.  1.165-13T  [Removed]

0
Par. 26. Section 1.165-13T is removed.


Sec.  1.166-4  [Amended]

0
Par. 27. Section 1.166-4 is amended by:
0
1. Removing paragraphs (d)(2) and (3).
0
2. Removing the designation ``(1)'' after the heading of paragraph (d).


Sec.  1.168(f)(8)-1T  [Removed]

0
Par. 28. Section 1.168(f)(8)-1T is removed.


Sec.  1.177-1  [Removed]

0
Par. 29. Section 1.177-1 is removed.


Sec. Sec.  1.178-2 and 1.178-3  [Removed]

0
Par. 30. Sections 1.178-2 and 1.178-3 are removed.


Sec.  1.179A-1  [Removed and Reserved]

0
Par. 31. Section 1.179A-1 is removed and reserved.


Sec. Sec.  1.244-1 and 1.244-2  [Removed]

0
Par. 32. Sections 1.244-1 and 1.244-2 are removed.


Sec.  1.274-6T  [Amended]

0
Par. 33. Section 1.274-6T is amended by:
0
1. Removing the reference ``Sec.  1.61-2T(f) (5) and (6)'' and adding 
in its place ``Sec.  1.61-21(f)(5) and (6)'' in paragraphs (a)(3)(i)(E) 
and (a)(3)(ii)(E).
0
2. Removing the reference ``Sec.  1.61-2T(f)(3)'' and adding in its 
place ``Sec.  1.61-21(f)(3)'' in paragraphs (a)(3)(i)(F), (a)(3)(ii) 
introductory text, and (a)(3)(ii)(F).
0
3. Removing the reference ``Sec.  1.61-2T(d)(1)(ii)'' and adding in its 
place ``Sec.  1.61-21(d)(1)(ii)'' in paragraphs (a)(3)(i)(E), 
(a)(3)(ii)(E), and (e)(3).
0
4. Removing the reference ``Sec.  1.61-2T(e)(2)'' and adding in its 
place ``Sec.  1.61-21(e)(2)'' in paragraph (e)(4).
0
5. Removing the reference ``Sec.  1.132-5T(g)'' and adding in its place 
``Sec.  1.132-5(g)'' in the last sentence in paragraph (b)(1).
0
6. Removing the reference ``Sec.  1.132-5T(g)(3)'' and adding in its 
place ``Sec.  1.132-5(g)(3)'' in the last sentence in paragraph (b)(3).


Sec. Sec.  1.341-1 through 1.341-7  [Removed]

0
Par. 34. Sections 1.341-1 through 1.341-7 are removed.


Sec.  1.381(c)(11)-1  [Amended]

0
Par. 35. Section 1.381(c)(11)-1 is amended by:
0
1. Removing ``and Sec.  1.404(a)-9'' in the second sentence in 
paragraph (b)(1).
0
2. Removing ``and Sec.  1.401-5'' in the last sentence in paragraph 
(b)(2).
0
3. Removing ``Sec.  1.404(a)-7, paragraph (e) of Sec.  1.404(a)-9, 
and'' in the parenthetical of the second sentence of paragraph (d)(2).
0
4. Removing ``computed in accordance with the rules in paragraph (e)(2) 
of Sec.  1.404(a)-9 for computing limitations when a profit-sharing 
plan has terminated'' in the third sentence of paragraph (d)(4).
0
5. Removing ``and Sec.  1.404(a)-9'' in the second sentence in 
paragraph (i).
0
Par. 36. Section 1.401-1 is amended by:
0
1. Removing ``(see paragraph (e) of Sec.  1.401-11)'' in paragraph 
(a)(3)(iii).
0
2. Removing ``and, in addition, see Sec.  1.401-12 for special rules as 
to plans covering owner-employees'' in the parenthetical in paragraph 
(a)(3)(v).
0
3. Removing ``Sec.  1.401-4'' and adding ``Sec. Sec.  1.401(a)(4)-0 
through 1.401(a)(4)-13'' in its place in paragraph (a)(3)(vi).
0
4. Revising the last sentence in paragraph (a)(4).
0
5. Removing ``1.401-4'' and adding ``1.401(a)(4)-0 through 1.401(a)(4)-
13'' in its place in the fifth sentence of paragraph (b)(1)(ii).
0
6. Removing ``, 1.404(a)-2A,'' from the last sentence in paragraph 
(e)(2).
    The revision reads as follows:


Sec.  1.401-1  Qualified pension, profit-sharing, and stock bonus 
plans.

    (a) * * *
    (4) * * * See, generally, Sec.  1.401-10.
* * * * *


Sec.  1.401-3  [Amended]

0
Par. 37. Section 1.401-3 is amended by:
0
1. Removing ``(see Sec.  1.401-12)'' in the last sentence of paragraph 
(a)(1).
0
2. Adding ``of the Treasury Regulations in effect on April 1, 2017'' to 
the end of paragraph (e)(5).


Sec. Sec.  1.401-4 and 1.401-5  [Removed and Reserved]

0
Par. 38. Sections 1.401-4 and 1.401-5 are removed and reserved.


Sec.  1.401-6  [Amended]

0
Par. 39. Section 1.401-6 is amended by removing ``(see paragraph (c) of 
Sec.  1.401-4)'' in paragraph (d).


Sec.  1.401-8  [Removed and Reserved]

0
Par. 40. Section 1.401-8 is removed and reserved.


Sec.  1.401-10  [Amended]

0
Par. 41. Section 1.401-10 is amended by removing the third through 
seventh sentences in paragraph (a)(1).


Sec. Sec.  1.401-11 through 1.401-13  [Removed and Reserved]

0
Par. 42. Sections 1.401-11 through 1.401-13 are removed and reserved.


Sec. Sec.  1.401(e)-1 through 1.401(e)-6  [Removed]

0
Par. 43. Sections 1.401(e)-1 through 1.401(e)-6 are removed.


Sec.  1.401(f)-1  [Amended]

0
Par. 44. Section 1.401(f)-1 is amended by removing the last sentence in 
paragraph (a).


Sec.  1.402(a)-1  [Amended]

0
Par. 45. Section 1.402(a)-1 is amended by:
0
1. Removing and reserving paragraph (a)(6)(v).
0
2. Removing the last sentence in paragraph (a)(6)(vi).


Sec.  1.402(e)-1  [Removed and Reserved]

0
Par. 46. Section 1.402(e)-1 is removed and reserved.


Sec.  1.403(a)-1  [Amended]

0
Par. 47. Section 1.403(a)-1 is amended by removing ``through 1.401-13'' 
in the last sentence in paragraph (f).


Sec.  1.404(a)-1  [Amended]

0
Par. 48. Section 1.404(a)-1 is amended by removing ``and Sec.  
1.404(e)-1'' from the last sentence in paragraph (a)(1).


Sec.  1.404(a)-2  [Amended]

0
Par. 49. Section 1.404(a)-2 is amended by removing ``see Sec.  
1.404(a)-2A'' and adding ``and before December 31, 1975, see Sec.  
1.404(a)-2A of the Treasury Regulations in effect on April 1, 2017'' in 
its place in the second sentence in paragraph (i).


Sec.  1.404(a)-2A  [Removed]

0
Par. 50. Section 1.404(a)-2A is removed.


Sec.  1.404(a)-3  [Amended]

0
Par. 51. Section 1.404(a)-3 is amended in paragraph (a) by removing the 
tenth sentence and removing ``(see Sec.  1.404(a)-4)'' in the last 
sentence.

[[Page 6816]]

Sec. Sec.  1.404(a)-4 through 1.404(a)-7  [Removed and Reserved]

0
Par. 52. Sections 1.404(a)-4 through 1.404(a)-7 are removed and 
reserved.


Sec.  1.404(a)-8  [Amended]

0
Par. 53. Section 1.404(a)-8 is amended by removing the second sentence 
in paragraph (b).


Sec.  1.404(a)-9  [Removed and Reserved]

0
Par. 54. Section 1.404(a)-9 is removed and reserved.


Sec.  1.404(a)-10  [Amended]

0
Par. 55. Section 1.404(a)-10 is amended by:
0
1. Removing ``and Sec.  1.404(a)-9'' in the three places it appears in 
paragraph (b).
0
2. Removing the second sentence in paragraph (b).


Sec.  1.404(a)(8)-1T  [Removed]

0
Par. 56. Section 1.404(a)(8)-1T is removed.


Sec.  1.404(e)-1  [Removed and Reserved]

0
Par. 57. Section 1.404(e)-1 is removed and reserved.


Sec.  1.404(e)-1A  [Amended]

0
Par. 58. Section 1.404(e)-1A is amended by removing the third sentence 
in paragraph (a).


Sec. Sec.  1.405-1 through 1.405-3  [Removed]

0
Par. 59. Sections 1.405-1 through 1.405-3 are removed.


Sec.  1.410(a)-1  [Amended]

0
Par. 60. Section 1.410(a)-1 is amended by:
0
1. Removing ``Sec.  1.410(b)-1'' and adding ``Sec. Sec.  1.410(b)-2 
through 1.410(b)-10'' in its place in paragraph (a)(3).
0
2. Removing ``Section 1.410(b)-1 provides'' and adding ``Sections 
1.410(b)-2 through 1.410(b)-10 provide'' in its place in paragraph 
(b)(8).
0
3. Removing the second sentence in paragraph (c)(2).


Sec.  1.410(b)-0  [Amended]

0
Par. 61. Section 1.410(b)-0 is amended by:
0
1. Removing ``Sec. Sec.  1.410(b)-1'' and adding ``Sec. Sec.  1.410(b)-
2'' in its place in the introductory text.
0
2. Removing the listing for ``Sec.  1.410(b)-1'' and each of its 
paragraphs.


Sec.  1.410(b)-1  [Removed and Reserved]

0
Par. 62. Section 1.410(b)-1 is removed and reserved.


Sec.  1.411(a)-1  [Amended]

0
Par. 63. Section 1.411(a)-1 is amended by removing and reserving 
paragraph (b)(9).


Sec.  1.411(a)-5  [Amended]

0
Par. 64. Section 1.411(a)-5 is amended by removing the last sentence in 
paragraph (b)(6) introductory text.


Sec.  1.411(a)-9  [Removed and Reserved]

0
Par. 65. Section 1.411(a)-9 is removed and reserved.


Sec.  1.411(d)-2  [Amended]

0
Par. 66. Section 1.411(d)-2 is amended by removing the last sentence in 
paragraph (e).


Sec.  1.411(d)-5  [Removed and Reserved]

0
Par. 67. Section 1.411(d)-5 is removed and reserved.


Sec.  1.412(b)-5  [Removed]

0
Par. 68. Section 1.412(b)-5 is removed.


Sec.  1.412(c)(1)-3T  [Removed]

0
Par. 69. Section 1.412(c)(1)-3T is removed.


Sec.  1.412(l)(7)-1  [Removed]

0
Par. 70. Section 1.412(l)(7)-1 is removed.


Sec.  1.414(r)-8  [Amended]

0
Par. 71. Section 1.414(r)-8 is amended by:
0
1. Removing ``Sec. Sec.  1.410(b)-1'' and adding ``1.410(b)-2'' in its 
place in the second sentence of paragraph (b)(2)(i).
0
2. Removing ``Sec. Sec.  1.410(b)-1'' and adding ``1.410(b)-2'' in its 
place in the first sentence of paragraph (b)(3).


Sec.  1.416-1  [Amended]

0
Par. 72. Section 1.416-1 is amended by removing ``Sec.  1.410(b)-
1(d)(3)'' and adding ``Sec.  1.410(b)-7(d)'' in its place in the last 
sentence of Example 1 of Q&A T-6.


Sec.  1.441-1  [Amended]

0
Par. 73. In Sec.  1.441-1, paragraph (b)(2)(i)(A) is removed and 
reserved.


Sec. Sec.  1.453-4 through 1.453-6 and 1.453-10  [Removed and Reserved]

0
Par. 74. Sections 1.453-4 through 1.453-6 and 1.453-10 are removed and 
reserved.


Sec.  1.453A-0  [Amended]

0
Par. 75. Section 1.453A-0 is amended by removing the listing for Sec.  
1.453A-2 and each of its paragraphs.


Sec.  1.453A-1  [Amended]

0
Par. 76. Section 1.453A-1(a) is amended by removing the last sentence.


Sec.  1.453A-2  [Removed and Reserved]

0
Par. 77. Section 1.453A-2 is removed and reserved.


Sec.  1.475-0  [Amended]

0
Par. 78. Section 1.475-0 is amended by removing ``1.475(b)-4,'' from 
the introductory text and by removing the listing for Sec.  1.475(b)-4 
and each of its paragraphs.


Sec.  1.475(b)-4  [Removed]

0
Par. 79. Section 1.475(b)-4 is removed.


Sec.  1.475(g)-1  [Amended]

0
Par. 80. In Sec.  1.475(g)-1, paragraph (h) is removed and reserved.


Sec.  1.501(c)(17)-1  [Amended]

0
Par. 81. Section 1.501(c)(17)-1 is amended by removing ``1.401-4'' and 
adding ``1.401(a)(4)-0 through 1.401(a)(4)-13'' in its place in the 
second sentence in paragraph (a)(5).


Sec.  1.501(c)(18)-1  [Amended]

0
Par. 82. Section 1.501(c)(18)-1 is amended by removing ``1.401-4'' and 
adding ``1.401(a)(4)-0 through 1.401(a)(4)-13'' in its place in the 
second sentence in paragraph (b)(6).


Sec.  1.501(k)-1  [Removed]

0
Par. 83. Section 1.501(k)-1 is removed.


Sec.  1.503(c)-1  [Amended]

0
Par. 84. Section 1.503(c)-1 is amended by removing the last sentence 
from paragraph (d).


Sec.  1.503(e)-4  [Removed]

0
Par. 85. Section 1.503(e)-4 is removed.


Sec. Sec.  1.551-3 through 1.551-5  [Removed]

0
Par. 86. Sections 1.551-3 through 1.551-5 are removed.


Sec. Sec.  1.552-1 through 1.552-5  [Removed]

0
Par. 87. Sections 1.552-1 through 1.552-5 are removed.


Sec.  1.553-1  [Removed]

0
Par. 88. Section 1.553-1 is removed.


Sec.  1.554-1  [Removed]

0
Par. 89. Section Sec.  1.554-1 is removed.


Sec. Sec.  1.555-1 and 1.555-2  [Removed]

0
Par. 90. Sections 1.555-1 and 1.555-2 are removed.


Sec. Sec.  1.556-1 through 1.556-3  [Removed]

0
Par. 91. Sections 1.556-1 through 1.556-3 are removed.


Sec. Sec.  1.586-1 and 1.586-2  [Removed]

0
Par. 92. Sections 1.586-1 and 1.586-2 are removed.


Sec. Sec.  1.593-1 through 1.593-8, 1.593-10, and 1.593-11  [Removed]

0
Par. 93. Sections 1.593-1 through 1.593-8, 1.593-10, and 1.593-11 are 
removed.

[[Page 6817]]

Sec.  1.595-1  [Removed]

0
Par. 94. Section 1.595-1 is removed.


Sec.  1.596-1  [Amended]

0
Par. 95. Section 1.596-1 is amended by removing the last sentence of 
paragraph (a).


Sec.  1.621-1  [Removed]

0
Par. 96. Section 1.621-1 is removed.
0
Par. 97. Section 1.643(d)-1 is amended by revising the last sentence of 
paragraph (a) to read as follows:


Sec.  1.643(d)-1  Definition of ``foreign trust created by a United 
States person''.

    (a) * * * For provisions relating to the information returns which 
are required to be filed with respect to the creation of or transfers 
to foreign trusts, see section 6048.
* * * * *


Sec.  1.665(f)-1A  [Removed and Reserved]

0
Par. 98. Section 1.665(f)-1A is removed and reserved.


Sec.  1.665(g)-1A  [Removed and Reserved]

0
Par. 99. Section 1.665(g)-1A is removed and reserved.


Sec.  1.667(a)-1A  [Removed and Reserved]

0
Par. 100. Section 1.667(a)-1A is removed and reserved.


Sec.  1.669(a)-1A  [Removed]

0
Par. 101. Section 1.669(a)-1A is removed.


Sec.  1.669(b)-1A  [Removed]

0
Par. 102. Section 1.669(b)-1A is removed.


Sec. Sec.  1.669(c)-1A through 1.669(c)-3A  [Removed]

0
Par. 103. Sections 1.669(c)-1A through 1.669(c)-3A are removed.


Sec.  1.669(d)-1A  [Removed]

0
Par. 104. Section 1.669(d)-1A is removed.


Sec.  1.669(e)-1A  [Removed]

0
Par. 105. Section 1.669(e)-1A is removed.


Sec.  1.669(e)-2A  [Removed]

0
Par. 106. Section 1.669(e)-2A is removed.


Sec. Sec.  1.669(f)-1A and 1.669(f)-2A  [Removed]

0
Par. 107. Sections 1.669(f)-1A and 1.669(f)-2A are removed.


Sec.  1.802-2  [Removed and Reserved]

0
Par. 108. Section 1.802-2 is removed and reserved.


Sec.  1.802-3  [Amended]

0
Par. 109. Section 1.802-3 is amended by:
0
1. Removing the words ``and paragraph (a) of Sec.  1.802-4'' from the 
first sentence in paragraph (a).
0
2. Removing the words ``and paragraph (a) of Sec.  1.802-5'' from 
paragraph (e).


Sec. Sec.  1.802-4 and 1.802-5  [Removed]

0
Par. 110. Sections 1.802-4 and 1.802-5 are removed.


Sec.  1.802(b)-1  [Removed and Reserved]

0
Par. 111. Section 1.802(b)-1 is removed and reserved.


Sec. Sec.  1.803-1 through 1.803-7  [Removed]

0
Par. 112. Sections 1.803-1 through 1.803-7 are removed.


Sec. Sec.  1.806-1 and 1.806-2  [Removed and Reserved]

0
Par. 113. Sections 1.806-1 and 1.806-2 are removed and reserved.


Sec.  1.809-1  [Removed and Reserved]

0
Par. 114. Section 1.809-1 is removed and reserved.


Sec.  1.809-2  [Amended]

0
Par. 115. Section 1.809-2 is amended by removing the words ``and 
paragraphs (a) and (b) of Sec.  1.809-3, respectively'' from the second 
sentence in paragraph (a).


Sec.  1.809-3  [Removed and Reserved]

0
Par. 116. Section 1.809-3 is removed and reserved.


Sec.  1.809-5  [Amended]

0
Par. 117. Section 1.809-5 is amended by:
0
1. Removing the last sentence in paragraph (a)(3).
0
2. Removing paragraph (a)(5)(vi).
0
3. Removing ``and Sec.  1.809-7'' from the first sentence in paragraph 
(a)(6)(ii) and removing the second sentence in paragraph (a)(6)(ii).
0
4. Removing paragraph (a)(6)(iv).
0
5. Removing and reserving paragraph (a)(11).


Sec. Sec.  1.809-7 through 1.809-10  [Removed]

0
Par. 118. Sections 1.809-7 through 1.809-10 are removed.


Sec.  1.810-1  [Removed and Reserved]

0
Par. 119. Section 1.810-1 is removed and reserved.


Sec.  1.810-2  [Amended]

0
Par. 120. Section 1.810-2 is amended by removing ``and Sec.  1.810-4'' 
from the first sentence in paragraph (c)(4).


Sec.  1.810-4  [Removed]

0
Par. 121. Section 1.810-4 is removed.


Sec.  1.815-4  [Amended]

0
Par. 122. Paragraph (e) of Sec.  1.815-4 is amended by removing ``and 
Sec.  1.802-5''.


Sec.  1.815-5  [Amended]

0
Par. 123. Section 1.815-5 is amended by removing ``and Sec.  1.802-5'' 
from the second sentence.


Sec. Sec.  1.821-1 through 1.821-5  [Removed]

0
Par. 124. Sections 1.821-1 through 1.821-5 are removed.


Sec. Sec.  1.822-1 and 1.822-2  [Removed and Reserved]

0
Par. 125. Sections 1.822-1 and 1.822-2 are removed and reserved.


Sec.  1.822-3  [Amended]

0
Par. 126. Section 1.822-3 is amended by removing ``and shall be 
determined in accordance with Sec.  1.803-6'' from the second sentence.


Sec.  1.822-4  [Amended]

0
Par. 127. Section 1.822-4 is amended by removing ``Sections'' from the 
first sentence and adding in its place ``Section'' and by removing 
``1.822-1 through'' in the first sentence.


Sec.  1.822-8  [Amended]

0
Par. 128. Section 1.822-8 is amended by removing ``and paragraph (a) of 
Sec.  1.825-1'' from the sixth sentence in paragraph (a)(1).


Sec.  1.822-12  [Amended]

0
Par. 129. Section 1.822-12 is amended by removing ``and paragraph 
(c)(2) of Sec.  1.823-6'' from the seventh sentence in paragraph (a).


Sec. Sec.  1.823-1 through 1.823-8  [Removed]

0
Par. 130. Sections 1.823-1 through 1.823-8 are removed.


Sec. Sec.  1.825-1 through 1.825-3  [Removed]

0
Par. 131. Sections 1.825-1 through 1.825-3 are removed.


Sec.  1.831-2  [Amended]

0
Par. 132. Section 1.831-2 is amended by removing the last sentence.


Sec.  1.831-4  [Removed]

0
Par. 133. Section 1.831-4 is removed.


Sec.  1.832-7T  [Removed]

0
Par. 134. Section 1.832-7T is removed.


Sec.  1.861-9T  [Amended]

0
Par. 135. In Sec.  1.861-9T, paragraph (b)(3)(ii) is amended by:
0
1. Removing ``See Sec.  1.924(a)-1T(g)(7).'' that follows the third 
sentence.
0
2. Removing the third sentence.


Sec.  1.871-1  [Amended]

0
Par. 136. In Sec.  1.871-1, paragraph (a) is amended by:
0
1. In the fifth sentence, removing ``Chapters 1, 5, and 24'' and adding 
``Chapters 1 and 24'' in its place.

[[Page 6818]]

0
2. In the sixth sentence, removing ``and Sec. Sec.  1.1491-1 through 
1.1494-1''.


Sec.  1.902-3  [Amended]

0
Par. 137. In Sec.  1.902-3, paragraph (g)(2) is removed and reserved.


Sec. Sec.  1.921-1T, 1.921-2, and 1.921-3T  [Removed]

0
Par. 138. Sections 1.921-1T, 1.921-2, and 1.921-3T are removed.


Sec.  1.922-1  [Removed]

0
Par. 139. Section 1.922-1 is removed.


Sec.  1.923-1T  [Removed]

0
Par. 140. Section 1.923-1T is removed.


Sec.  1.924(a)-1T  [Removed]

0
Par. 141. Section 1.924(a)-1T is removed.


Sec.  1.924(c)-1  [Removed]

0
Par. 142. Section 1.924(c)-1 is removed.


Sec.  1.924(d)-1  [Removed]

0
Par. 143. Section 1.924(d)-1 is removed.


Sec.  1.924(e)-1  [Removed]

0
Par. 144. Section 1.924(e)-1 is removed.


Sec. Sec.  1.925(a)-1 and 1.925(a)-1T  [Removed]

0
Par. 145. Sections 1.925(a)-1 and 1.925(a)-1T are removed.


Sec.  1.925(b)-1T  [Removed]

0
Par. 146. Section 1.925(b)-1T is removed.


Sec.  1.926(a)-1  [Removed]

0
Par. 147. Section 1.926(a)-1 is removed.


Sec.  1.926(a)-1T  [Removed]

0
Par. 148. Section 1.926(a)-1T is removed.


Sec.  1.927(b)-1T  [Removed and Reserved]

0
Par. 149. Section 1.927(b)-1T is removed and reserved.


Sec.  1.927(d)-1  [Removed and Reserved]

0
Par. 150. Section 1.927(d)-1 is removed and reserved.


Sec. Sec.  1.927(e)-1 and 1.927(e)-2T  [Removed]

0
Par. 151. Sections 1.927(e)-1 and 1.927(e)-2T are removed.


Sec.  1.927(f)-1  [Removed]

0
Par. 152. Section 1.927(f)-1 is removed.


Sec. Sec.  1.941-1 through 1.941-3  [Removed]

0
Par. 153. Sections 1.941-1 through 1.941-3 are removed.


Sec.  1.943-1  [Removed]

0
Par. 154. Section 1.943-1 is removed.


Sec.  1.951-2  [Removed and Reserved]

0
Par. 155. Section 1.951-2 is removed and reserved.


Sec.  1.962-1  [Amended]

0
Par. 156. Section 1.962-1 is amended by removing the last sentence of 
the undesignated paragraph following paragraph (a)(2).


Sec.  1.962-2  [Amended]

0
Par. 157. Section 1.962-2 is amended by:
0
1. Removing ``Except as provided in Sec.  1.962-4, a'' and adding in 
its place ``A'' in the first sentence of paragraph (b).
0
2. Removing ``and Sec.  1.962-4'' in paragraph (c)(1).


Sec.  1.962-4  [Removed]

0
Par. 158. Section 1.962-4 is removed.


Sec. Sec.  1.963-1, 1.963-4, and 1.963-5  [Removed and reserved]

0
Par. 159. Sections 1.963-1, 1.963-4, and 1.963-5 are removed and 
reserved.


Sec. Sec.  1.963-7 and 1.963-8  [Removed]

0
Par. 160. Sections 1.963-7 and 1.963-8 are removed.


Sec.  1.964-4(e)  [Removed and Reserved]

0
Par. 161. In Sec.  1.964-4, paragraph (e) is removed and reserved.


Sec.  1.1034-1  [Removed]

0
Par. 162. Section 1.1034-1 is removed.


Sec.  1.1038-1  [Amended]

0
Par. 163. Section 1.1038-1 is amended by removing the second sentence 
in paragraph (a)(5).


Sec.  1.1223-1  [Amended]

0
Par. 164. Paragraph (g) of Sec.  1.1223-1 is amended by removing ``See 
Sec.  1.1034-1.'' after the first sentence.


Sec.  1.1232-1  [Amended]

0
Par. 165. Section 1.1232-1 is amended by removing ``Sec. Sec.  1.1232-2 
through 1.1232-4'' in paragraphs (a), (c)(1), and (d) and adding in 
their place ``Sec. Sec.  1.1232-3 and 1.1232-3A''.


Sec.  1.1232-2  [Removed and Reserved]

0
Par. 166. Section 1.1232-2 is removed and reserved.


Sec.  1.1232-4  [Removed]

0
Par. 167. Section 1.1232-4 is removed.


Sec. Sec.  1.1247-1 through 1.1247-5  [Removed]

0
Par. 168. Sections 1.1247-1 through 1.1247-5 are removed.


Sec.  1.1402(e)(4)-1  [Amended]

0
Par. 169. Section 1.1402(e)(4)-1 is amended by removing ``Sec. Sec.  
31.3121(b)(8)-1 and 31.3121(k)-1'' and adding ``Sec.  31.3121(b)(8)-1'' 
in its place in the last sentence.


Sec.  1.1402(g)-1  [Amended]

0
Par. 170. Section 1.1402(g)-1 is amended by removing the first sentence 
in paragraph (c).


Sec.  1.1491-1  [Removed]

0
Par. 171. Section 1.1491-1 is removed.


Sec.  1.1492-1  [Removed]

0
Par. 172. Section 1.1492-1 is removed.


Sec.  1.1493-1  [Removed]

0
Par. 173. Section 1.1493-1 is removed.


Sec. Sec.  1.1494-1 and 1.1494-2  [Removed]

0
Par. 174. Sections 1.1494-1 and 1.1494-2 are removed.
0
Par. 175. Section 1.6012-2 is amended by revising paragraph (k) to read 
as follows:


Sec.  1.6012-2  Corporations required to make returns of income.

* * * * *
    (k) Other provisions. For returns by fiduciaries or corporations, 
see Sec.  1.6012-3. For information returns by corporations regarding 
payments of dividends, see Sec. Sec.  1.6042-1 to 1.6042-3, inclusive; 
regarding corporate dissolutions or liquidations, see Sec.  1.6043-1; 
regarding distributions in liquidation, see Sec.  1.6043-2; regarding 
payments of patronage dividends, see Sec. Sec.  1.6044-1 to 1.6044-4, 
inclusive; and regarding certain payments of interest, see Sec. Sec.  
1.6049-1 and 1.6049-1. For returns as to formation or reorganization of 
foreign corporations, see Sec. Sec.  1.6046-1 to 1.6046-3, inclusive.
* * * * *


Sec.  1.6012-4  [Amended]

0
Par. 176. Section 1.6012-4 is amended by removing the third sentence.


Sec.  1.6035-1  [Removed and Reserved]

0
Par. 177. Section 1.6035-1 is removed and reserved.


Sec.  1.6035-3  [Removed]

0
Par. 178. Section 1.6035-3 is removed.


Sec.  1.6049-7T  [Removed]

0
Par. 179. Section 1.6049-7T is removed.


Sec.  1.6050H-1  [Amended]

0
Par. 180. Section 1.6050H-1 is amended by removing the second sentence 
in paragraph (g)(1).

[[Page 6819]]

Sec.  1.6050H-1T  [Removed]

0
Par. 181. Section 1.6050H-1T is removed.


Sec.  1.6050H-2  [Amended]

0
Par. 182. Section 1.6050H-2 is amended by removing the second sentence 
in paragraph (g)(1).


Sec.  1.6071-1  [Amended]

0
Par. 183. In Sec.  1.6071-1, paragraph (c)(5) is removed and reserved.


Sec.  1.6072-4  [Amended]

0
Par. 184. In Sec.  1.6072-4, paragraph (b) is removed and reserved.


Sec.  1.6091-1  [Amended]

0
Par. 185. In Sec.  1.6091-1, paragraph (b)(5) is removed and reserved.


Sec.  1.6654-4  [Removed and Reserved]

0
Par. 186. Section 1.6654-4 is removed and reserved.

PART 5--TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 
1978

0
Par. 187. The authority citation for part 5 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.


Sec.  5.856-1  [Removed]

0
Par. 188. Section 5.856-1 is removed.

PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC 
RECOVERY TAX ACT OF 1981

0
Par. 189. The authority citation for part 5c continues to read as 
follows:

    Authority:  26 U.S.C. 168(f)(8)(G) and 7805.


Sec. Sec.  5c.103-1 through 5c.103-3  [Removed]

0
Par. 190. Sections 5c.103-1 through 5c.103-3 are removed.


Sec. Sec.  5c.168(f)(8)-1 through 5c.168(f)(8)-11  [Removed]

0
Par. 191. Sections 5c.168(f)(8)-1 through 5c.168(f)(8)-11 are removed.

PART 5f--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND 
FISCAL RESPONSIBILITY ACT OF 1982

0
Par. 192. The authority citation for part 5f continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  5f.103-3  [Removed]

0
Par. 193. Section 5f.103-3 is removed.


Sec.  5f.168(f)(8)-1  [Removed]

0
Par. 194. Section 5f.168(f)(8)-1 is removed.

PART 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT 
OF 1976

0
Par. 195. The authority citation for part 7 continues to read as 
follows:

    Authority:  26 U.S.C. 7805, unless otherwise stated.


Sec. Sec.  7.105-1 and 7.105-2  [Removed]

0
Par. 196. Sections 7.105-1 and 7.105-2 are removed.


Sec.  7.704-1  [Removed]

0
Par. 197. Section 7.704-1 is removed.

PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE 
RETIREMENT INCOME SECURITY ACT OF 1974

0
Par. 198. The authority citation for part 11 continues to read as 
follows:

    Authority:  26 U.S.C. 7805 of the Internal Revenue Code of 1954 
(68A Stat. 917; 26 U.S.C. 7805), unless otherwise noted.


Sec.  11.401(d)(1)-1  [Removed]

0
Par. 199. Section 11.401(d)(1)-1 is removed.


Sec.  11.402(e)(4)(A)-1  [Removed]

0
Par. 200. Section 11.402(e)(4)(A)-1 is removed.


Sec.  11.402(e)(4)(B)-1  [Removed]

0
Par. 201. Section 11.402(e)(4)(B)-1 is removed.


Sec.  11.404(a)(6)-1  [Removed]

0
Par. 202. Section 11.404(a)(6)-1 is removed.

PART 13--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT 
OF 1969

0
Par. 203. The authority citation for part 13 continues to read as 
follows:

    Authority:  26 U.S.C. 7805.


Sec.  13.4  [Removed and Reserved]

0
Par. 204. Section 13.4 is removed and reserved.

PART 16--[REMOVED]

0
Par. 205. Under the authority of 26 U.S.C. 7805, part 16 is removed.

PART 19--TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964

0
Par. 206. Under the authority of 26 U.S.C. 7805, part 19 is removed.

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

0
Par. 207. The authority citation for part 20 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  20.0-1  [Amended]

0
Par. 208. In Sec.  20.0-1, paragraph (b)(3) is amended by removing 
``Sec. Sec.  20.2201-1 to'' and adding ``Sec. Sec.  20.2203-1 to'' in 
its place.


Sec.  20.2201-1  [Removed]

0
Par. 209. Section 20.2201-1 is removed.

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

0
Par. 210. The authority citation for part 25 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  25.2522(a)-2  [Removed]

0
Par. 211. Section 25.2522(a)-2 is removed.

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

0
Par. 212. The authority citation for part 31 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  31.0-3  [Amended]

0
Par. 213. Section 31.0-3 is amended by:
0
1. Removing ``(1)'' from the fourth sentence in paragraph (a).
0
2. Removing ``, and (2) to the extent provided in Sec.  31.3121(k)-3, 
to services performed before 1955 the remuneration for which was paid 
before 1955'' from the fourth sentence in paragraph (a).


Sec.  31.3121(a)(9)-1  [Removed and Reserved]

0
Par. 214. Section 31.3121(a)(9)-1 is removed and reserved.


Sec.  31.3121(b)(8)-2  [Removed]

0
Par. 215. Section 31.3121(b)(8)-2 is removed.


Sec.  31.3121(b)(10)-1  [Amended]

0
Par. 216. Section 31.3121(b)(10)-1 is amended by removing ``Sec.  
31.3121(b)(8)-2, relating to services performed in the employ of 
religious, charitable, educational, and certain other organizations 
exempt from income tax;'' from paragraph (b).


Sec. Sec.  31.3121(k)-1 through 31.3121(k)-4  [Removed]

0
Par. 217. Sections 31.3121(k)-1 through 31.3121(k)-4 are removed.

[[Page 6820]]

Sec.  31.3121(r)-1  [Amended]

0
Par. 218. Section 31.3121(r)-1 is amended by removing paragraph (e).


Sec.  31.3501(a)-1T  [Amended]

0
Par. 219. Section 31.3501(a)-1T is amended by:
0
1. Removing ``Sec.  1.61-2T and Sec.  1.132-1T'' and adding 
``Sec. Sec.  1.61-21 and 1.132-1'' in its place in the first sentence 
in A-7.
0
2. Removing ``Q/A-11 of Sec.  1.61-2T'' and adding ``Sec.  1.61-21'' in 
its place in the first parenthetical in A-7.
0
3. Removing ``Sec.  1.61-2T'' and adding ``Sec.  1.61-21'' in its place 
wherever it appears in the third sentence in A-7.
0
4. Removing ``Sec.  1.61-2T'' and adding ``Sec.  1.61-21'' in its place 
wherever it appears in Q-8.

PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES

0
Par. 220. The authority citation for part 48 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805, unless otherwise noted. * * *


Sec.  48.4041-18  [Removed and Reserved]

0
Par. 221. Section 48.4041-18 is removed and reserved.


Sec.  48.4091-3  [Removed and Reserved]

0
Par. 222. Section 48.4091-3 is removed and reserved.

PART 49--FACILITIES AND SERVICES EXCISE TAXES

0
Par. 223. The authority citation for part 49 continues to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  49.4251-3  [Removed and Reserved]

0
Par. 224. Section 49.4251-3 is removed and reserved.


Sec. Sec.  49.4252-1 and 49.4252-3  [Removed and Reserved]

0
Par. 225. Sections 49.4252-1 and 49.4252-3 are removed and reserved.


Sec. Sec.  49.4252-6 and 49.4252-7  [Removed]

0
Par. 226. Sections 49.4252-6 and 49.4252-7 are removed.


Sec. Sec.  49.4253-8 and 49.4253-9  [Removed and Reserved]

0
Par. 227. Sections 49.4253-8 and 49.4253-9 are removed and reserved.


Sec. Sec.  49.4263-1 through 49.4263-4  [Removed and Reserved]

0
Par. 228. Sections 49.4263-1 through 49.4263-4 are removed and 
reserved.


Sec.  49.4263-6  [Removed]

0
Par. 229. Section 49.4263-6 is removed.

PART 54--PENSION EXCISE TAXES

0
Par. 230. The authority citation for part 54 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805, unless otherwise noted. * * *


Sec.  54.4972-1  [Removed]

0
Par. 231. Section 54.4972-1 is removed.


Sec.  54.4981A-1T  [Removed]

0
Par. 232. Section 54.4981A-1T is removed.

PART 55--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED 
INVESTMENT COMPANIES

0
Par. 233. The authority citation for part 55 is amended by removing the 
entry for Sec.  55.4981-1 to read in part as follows:

    Authority:  26 U.S.C. 6001, 6011, 6071, 6091, and 7805 * * *


Sec.  55.4981-1  [Removed and Reserved]

0
Par. 234. Section 55.4981-1 is removed and reserved.


Sec.  55.4981-2  [Amended]

0
Par. 235. Section 55.4981-2 is amended by removing the third sentence.

PART 148--CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL 
CHANGES ACT OF 1958

0
Par. 236. Under the authority of 26 U.S.C. 7805, part 148 is removed.

PART 301--PROCEDURE AND ADMINISTRATION

0
Par. 237. The authority citation for part 301 is amended by removing 
the entries for Sec. Sec.  301.6241-1T and 301.6245-1T to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  301.6035-1  [Removed]

0
Par. 238. Section 301.6035-1 is removed.


Sec.  301.6048-1  [Removed]

0
Par. 239. Section 301.6048-1 is removed.


Sec.  301.6096-2  [Removed]

0
Par. 240. Section 301.6096-2 is removed.


Sec.  301.6241-1T  [Removed]

0
Par. 241. Section 301.6241-1T is removed.


Sec.  301.6245-1T  [Removed]

0
Par. 242. Section 301.6245-1T is removed.


Sec. Sec.  301.6501(o)-1 through 301.6501(o)-3  [Removed]

0
Par. 243. Sections 301.6501(o)-1 through 301.6501(o)-3 are removed.


Sec.  301.6511(d)-7  [Removed]

0
Par. 244. Section 301.6511(d)-7 is removed.


Sec.  301.6511(g)-1  [Removed]

0
Par. 245. Section 301.6511(g)-1 is removed.


Sec.  301.6723-1A  [Removed]

0
Par. 246. Section 301.6723-1A is removed.

PART 404--TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION 
UNDER THE TAX REFORM ACT OF 1976

0
Par. 247. The authority citation for part 404 continues to read as 
follows:

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


Sec.  404.6048-1  [Removed]

0
Par. 248. Section 404.6048-1 is removed.

PART 601--STATEMENT OF PROCEDURAL RULES

0
Par. 249. The authority citation for part 601 continues to read in part 
as follows:

    Authority: 5 U.S.C. 301 and 552. * * *


Sec.  601.201  [Amended]

0
Par. 250. In Sec.  601.201, paragraph (q)(2)(ii) is amended by removing 
``Sec.  1.401-4(c)'' and adding ``Sec.  1.401(a)(4)-5'' in its place.

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

0
Par. 251. The authority citation for part 602 continues to read in part 
as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  602.101  [Amended]

0
Par. 252. Section 602.101 is amended by removing the entries for 
Sec. Sec.  1.23-5, 1.42-2, 1.46-11, 1.56-1, 1.56A-1 through 1.56A-5, 
1.58-9(c)(5)(iii)(B), 1.58-9(e)(3), 1.61-2T, 1.103-15AT, 1.103-18, 
1.103(n)-2T, 1.103(n)-4T, 1.132-1T, 1.132-2T, 1.132-5T, 1.168(f)(8)-1T, 
1.177-1, 1.341-7, 1.401-12(n), 1.404(a)-4, 1.412(b)-5, 1.453-10, 
1.453A-2, 1.475(b)-4, 1.551-4, 1.552-3 through 1.552-5, 1.556-2, 1.586-
2, 1.593-1, 1.593-6, 1.593-6A, 1.593-7, 1.595-1, 1.821-1, 1.821-3, 
1.821-4, 1.823-2, 1.823-5, 1.823-6, 1.825-1, 1.831-4, 1.921-1T, 1.921-
2, 1.921-3T, 1.923-1T, 1.924(a)-1T, 1.925(a)-1T,

[[Page 6821]]

1.925(b)-1T, 1.926(a)-1T, 1.927(b)-1T, 1.927(d)-1, 1.927(e)-1T, 
1.927(e)-2T, 1.927(f)-1, 1.962-4, 1.1034-1, 1.1247-1, 1.1247-2, 1.1247-
4, 1.1247-5, 1.1492-1, 1.1494-1, 1.6035-1, 1.6035-3, 1.6049-7T, 
1.6050H-1T, 1.6654-4, 5c.168(f)(8)-1, 5c.168(f)(8)-2, 5c.168(f)(8)-6, 
5c.168(f)(8)-8, 5f.103-3, 16.3-1, 31.3121(k)-4, 48.4041-18, 48.4091-3, 
54.4972-1, 54.4981A-1T, 301.6035-1, 301.6241-1T, 301.6501(o)-2, 
301.6723-1A(d), and 404.6048-1.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2018-02918 Filed 2-13-18; 8:45 am]
BILLING CODE 4830-01-P