Source: https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations
Timestamp: 2019-03-20 07:23:23
Document Index: 725708527

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Federal Register :: Eliminating Unnecessary Tax Regulations
A Rule by the Internal Revenue Service on 03/14/2019
9231-9239 (9 pages)
TD 9849
1545-BO17
https://www.federalregister.gov/d/2019-03474 https://www.federalregister.gov/d/2019-03474
This PDF is the current document as it appeared on Public Inspection on 03/11/2019 at 4:15 pm.
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.” Executive Order 13789 also directed 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 directed the Secretary of the Treasury to review all significant tax regulations issued on or after January 1, 2016.
As required by Executive Order 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22, 2017, the Treasury Department issued an interim report (June report) identifying eight regulations to be revised or withdrawn.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 CFR “but are, to varying degrees, unnecessary, duplicative, or obsolete, and force taxpayers to navigate unnecessarily complex or confusing rules.”
One comment agreed with the principles expressed in Executive Orders 13777 and 13789 and stated that the progress in response to the executive orders is greatly welcomed. The comment also asserted that the Background section of the notice of proposed rulemaking stated that the regulations in the notice result from examination of a small sample of all regulations composed only of those “significant” regulations issued on or after January 1, 2016. The Treasury Department and the IRS, however, note that while the Background section to the notice of proposed rulemaking references significant tax regulations issued on or after January 1, 2016, when describing Executive Order 13789, nothing in the Background section or elsewhere in the notice of proposed rulemaking states that the 298 regulations proposed to be removed or the 79 regulations proposed to be amended are comprised only of such regulations. In the October report (as quoted in the Background section of the notice of proposed rulemaking), the Treasury Department described review “of all tax regulations, regardless of when they were issued. . . .”
The remaining responsive comments recommend the removal of various Treasury Regulations, including Treasury Regulation § 1.809-3. Treasury Regulation § 1.809-3 was proposed to be removed by the notice of proposed rulemaking, and these final regulations remove it from the CFR. However, Start Printed Page 9232because none of the other regulations discussed in the comments were proposed to be removed by the notice of proposed rulemaking, these comments are beyond the scope of these final regulations to the extent they discuss regulations other than Treasury Regulation § 1.809-3. The Treasury Department and the IRS continue to consider which, if any, additional regulations ought to be removed or amended pursuant to the executive orders.
These final regulations do not remove Treasury Regulations §§ 1.921-1T and 1.921-2, which were proposed to be removed from the CFR in the notice of proposed rulemaking. The Treasury Department and the IRS have determined that these regulations should not be removed from the CFR because the regulations are cross-referenced in other regulations with continuing effect, and the cross references are important to the content of the other regulations.
1. Removing the entries for §§ 1.23-1—1.23-6, 1.42-2, 1.56-1, 1.58-9, 1.61-2T, and 1.132-0 through 1.132-8T;
2. Adding an entry in numerical order for §§ 1.132-0 through 1.132-8; and
3. Removing the entries for §§ 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, and 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.
§§ 1.23-1 through 1.23-6
§ 1.42-2
§ 1.46-11
§ 1.56-1
§ 1.56(g)-1
Par. 6. In § 1.56(g)-1, paragraph (d)(2)(ii)(A) is removed and reserved.
§§ 1.56A-1 through 1.56A-5
§ 1.58-1
§ 1.58-9
§ 1.61-2T
§ 1.72-17A
§ 1.72-18
§ 1.78-1
2. In paragraph (f), removing “§ 1.902-1, § 1.904-5, § 1.960-3, § 1.960-4, and § 1.963-4” and adding in its place “§§ 1.902-1, 1.904-5, 1.960-3, and 1.960-4”.
§ 1.101-5
§ 1.101-6(a)
Par. 17. Section 1.101-6(a) is amended by removing the language “1.101-4, and 1.101-5” from the first sentence and adding in its place “and 1.101-4”.
§§ 1.103-2 through 1.103-6
§§ 1.103(n)-1T through 1.103(n)-7T
§ 1.132-1
§§ 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
§§ 1.148-1A through 1.148-6A, 1.148-9A, and 1.148-10A
§ 1.149(d)-1A
§ 1.150-1A
§ 1.16225T
2. Removing the language “1.61-2T” and adding “1.61-21(d)” in its place in the fourth sentence in newly designated paragraph (c)(1).
3. Removing the language “example (1)” and adding in its place “ Example 1 of paragraph (c)(1) of this section” in the first sentence of newly designated paragraph (c)(2).
§ 1.165-13T
§ 1.166-4
§ 1.168(f)(8)-1T
§ 1.177-1
§§ 1.178-2 and 1.178-3
§ 1.179A-1
§§ 1.244-1 and 1.244-2
§ 1.274-6T
1. Removing the reference “§ 1.61-2T(f) (5) and (6)” and adding in its place “§ 1.61-21(f)(5) and (6)” in paragraphs (a)(3)(i)(E) and (a)(3)(ii)(E).
2. Removing the reference “§ 1.61-2T(f)(3)” and adding in its place “§ 1.61-21(f)(3)” in paragraphs (a)(3)(i)(F), (a)(3)(ii) introductory text, and (a)(3)(ii)(F).
3. Removing the reference “§ 1.61-2T(d)(1)(ii)” and adding in its place “§ 1.61-21(d)(1)(ii)” in paragraphs (a)(3)(i)(E), (a)(3)(ii)(E), and (e)(3).
4. Removing the reference “§ 1.61-2T(e)(2)” and adding in its place “§ 1.61-21(e)(2)” in paragraph (e)(4).
5. Removing the reference “§ 1.132-5T(g)” and adding in its place “§ 1.132-5(g)” in the last sentence in paragraph (b)(1).
6. Removing the reference “§ 1.132-5T(g)(3)” and adding in its place “§ 1.132-5(g)(3)” in the last sentence in paragraph (b)(3).
§§ 1.341-1 through 1.341-7
Par. 34. The undesignated center heading “Collapsible Corporations; Foreign Personal Holding Companies” and §§ 1.341-1 through 1.341-7 are removed.
§ 1.381(c)(11)-1
1. Removing “and § 1.404(a)-9” in the second sentence in paragraph (b)(1).
2. Removing “and § 1.401-5” in the last sentence in paragraph (b)(2).
3. Removing “§ 1.404(a)-7, paragraph (e) of § 1.404(a)-9, and” in the parenthetical of the second sentence of paragraph (d)(2).
4. Removing “computed in accordance with the rules in paragraph (e)(2) of § 1.404(a)-9 for computing limitations when a profit-sharing plan has terminated” in the third sentence of paragraph (d)(4).
5. Removing “and § 1.404(a)-9” in the second sentence in paragraph (i).
1. Removing “(see paragraph (e) of § 1.401-11)” in paragraph (a)(3)(iii).
2. Removing “and, in addition, see § 1.401-12 for special rules as to plans covering owner-employees” in the parenthetical in paragraph (a)(3)(v).
3. Removing “§ 1.401-4” and adding “§§ 1.401(a)(4)-0 through 1.401(a)(4)-13” in its place in paragraph (a)(3)(vi).
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).
6. Removing “, 1.404(a)-2A,” from the last sentence in paragraph (e)(2).
(a) * * *Start Printed Page 9234
(4) * * * See generally § 1.401-10.
§ 1.401-3
1. Removing “(see § 1.401-12)” in the last sentence of paragraph (a)(1).
§§ 1.401-4 and 1.401-5
§ 1.401-6
Par. 39. Section 1.401-6 is amended by removing “(see paragraph (c) of § 1.401-4)” in paragraph (d).
§ 1.401-8
§ 1.401-10
§§ 1.401-11 through 1.401-13
§§ 1.401(e)-1 through 1.401(e)-6
§ 1.401(f)-1
§ 1.402(e)-1
Par. 47. Section 1.403(a)-1 is amended by removing “through 1.401-13” in the last sentence in paragraph (f).
§ 1.404(a)-1
Par. 48. Section 1.404(a)-1 is amended by removing “and § 1.404(e)-1” from the last sentence in paragraph (a)(1).
§ 1.404(a)-2
Par. 49. Section 1.404(a)-2 is amended by removing “see § 1.404(a)-2A” and adding “and before December 31, 1975, see § 1.404(a)-2A of the Treasury Regulations in effect on April 1, 2017” in its place in the second sentence in paragraph (i).
§ 1.404 (a)-2A
§ 1.404 (a)-3
Par. 51. Section 1.404(a)-3 is amended in paragraph (a) by removing the tenth sentence and removing “(see § 1.404(a)-4)” in the last sentence.
§§ 1.404(a)-4 through 1.404(a)-7
§ 1.404 (a)-8
§ 1.404 (a)-9
§ 1.404 (a)-10
1. Removing “and § 1.404(a)-9” in the three places it appears in paragraph (b).
§ 1.404 (a)(8)-1T
§ 1.404 (e)-1
§ 1.404 (e)-1A
§§ 1.405-1 through 1.405-3
§ 1.410(a)-1
1. Removing “§ 1.410(b)-1” and adding “§§ 1.410(b)-2 through 1.410(b)-10” in its place in paragraph (a)(3).
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).
§ 1.410(b)-0
1. Removing “§§ 1.410(b)-1” and adding “§§ 1.410(b)-2” in its place in the introductory text.
2. Removing the entry for “§ 1.410(b)-1”.
§ 1.410(b)-1
§ 1.411(a)-1
§ 1.411(a)-5
1. Adding a period after the phrase “considered break in service rules”.
§ 1.411(a)-9
§ 1.411(d)-2
§ 1.411(d)-5
§ 1.412(b)-5
§ 1.412(c)(1)-3T
§ 1.414(r)-8
Par. 71. Section 1.414(r)-8 is amended by removing “§§ 1.410(b)-1” and adding “§§ 1.410(b)-2” in its place in paragraphs (b)(2)(i) and (b)(3).
§ 1.416-1
Par. 72. Section 1.416-1 is amended by removing “§ 1.410(b)-1(d)(3)” and adding “§ 1.410(b)-7(d)” in its place in the last sentence of Example 1 of Q&A T-6.
§§ 1.453-4 through 1.453-6 and 1.453-10
§ 1.453A-0
Par. 75. Section 1.453A-0 is amended by removing the entry for “§ 1.453A-2”.
§ 1.453A-1
§ 1.453A-2
Par. 78. Section 1.475-0 is amended by removing “1.475(b)-4,” from the introductory text and removing the entry for “§ 1.475(b)-4”.
§ 1.475(b)-4
§ 1.501(c)(17)-1
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).
§ 1.501(c)(18)-1
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).
§ 1.501(k)-1
§ 1.503(c)-1
§ 1.503(e)-4
§§ 1.551-3 through 1.551-5
§§ 1.552-1 through 1.552-5
§ 1.553-1
§ 1.554-1
§§ 1.555-1 and 1.555-2
§§ 1.556-1 through 1.556-3
§§ 1.586-1 and 1.586-2
§§ 1.593-1 through 1.593-6, 1.593-6A, 1.593.7, 1.593-8, 1.593-10, and 1.593-11
§ 1.595-1
§ 1.596-1
§ 1.621-1
Par. 96. The undesignated center heading “Exclusions From Gross Income” and § 1.621-1 are removed.
§ 1.643(d)-1
Definition of “foreign trust created by a United States person”.
§ 1.665(f)-1A
§ 1.665(g)-1A
§ 1.667(a)-1A
§ 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
§ 1.802(b)-1
§ 1.802-2
§ 1.802-3
1. Removing the words “and paragraph (a) of § 1.802-4” from the first sentence in paragraph (a).
2. Removing the words “and paragraph (a) of § 1.802-5” from paragraph (e).
§§ 1.802-4 and 1.802-5
§§ 1.803-1 through 1.803-7
§§ 1.806-1 and 1.806-2
§ 1.809-1
§ 1.809-2
Par. 115. Section 1.809-2 is amended by removing the words “and paragraphs (a) and (b) of § 1.809-3, respectively” from the second sentence in paragraph (a).
§ 1.809-3
§ 1.809-5
3. Removing “and § 1.809-7” from the first sentence and removing the second sentence in paragraph (a)(6)(ii).
§§ 1.809-7 through 1.809-10
§ 1.810-1
§ 1.810-2
Par. 120. Section 1.810-2 is amended by removing “and § 1.810-4” from the first sentence in paragraph (c)(4).
§ 1.810-4
§ 1.815-4
Par. 122. Section 1.815-4 is amended by removing “and § 1.802-5” in paragraph (e).
§ 1.815-5
Par. 123. Section 1.815-5 is amended by removing “and § 1.802-5” from the second sentence.
§§ 1.821-1 through 1.821-5
§§ 1.822-1 and 1.822-2
§ 1.822-3
Par. 126. Section 1.822-3 is amended by removing “and shall be determined in accordance with § 1.803-6” from the second sentence.
§ 1.822-4
Par. 127. Section 1.822-4 is amended by removing “Sections 1.822-1 through 1.822-3 are applicable” and adding in its place “Section 1.822-3 is applicable” in the first sentence.
§ 1.822-8
3. Removing “and paragraph (a) of § 1.825-1” from the fourth sentence in newly designated paragraph (a)(1)(ii).
§ 1.822-12
Par. 129. Section 1.822-12 is amended by removing “and paragraph (c)(2) of § 1.823-6” from the seventh sentence in paragraph (a).
§§ 1.823-1 through 1.823-8
§§ 1.825-1 through 1.825-3
§ 1.831-2
§ 1.831-4
§ 1.832-7T
1. Removing “Chapters 1, 5, and 24” and adding “Chapters 1 and 24” in its place in the fifth sentence.
2. Removing “and §§ 1.1491-1 through 1.1494-1 of this part” in the sixth sentence.
§ 1.902-3
§ 1.92-3T
§ 1.922-1
§ 1.923-1T
§ 1.924(c)-1
§ 1.924(d)-1
§ 1.924(e)-1
§ § 1.925(a)-1 and 1.925(a)-1T
§ 1.926(a)-1
§ 1.926(a)-1T
§ 1.927(b)-1T
§ 1.927(d)-1
§ § 1.927(e)-1 and 1.927(e)-2T
§ 1.927(f)-1
§ § 1.941-1 through 1.941-3
Par. 153. The undesignated center heading “China Trade Act Corporations” and §§ 1.941-1 through 1.941-3 are removed.
§ 1.943-1
§ 1.951-2
§ 1.962-1
§ 1.962-2
Par. 157. Section 1.962-2 is amended by:Start Printed Page 9237
1. Removing “Except as provided in § 1.962-4, a” and adding in its place “A” in the first sentence of paragraph (b) introductory text.
2. Removing “and § 1.962-4” in paragraph (c)(1).
§ 1.962-4
§ § 1.963-1, 1.963-4, and 1.963-5
§ § 1.963-7 and 1.963-8
§ 1.964-4(e)
§ 1.1034-1
§ 1.1038-1
§ 1.1232-1
1. In paragraph (a), removing “(1)” and “(2)” from the first sentence and removing “(i)” and “(ii)” from the last sentence.
2. In paragraphs (a), (c)(1), and (d), removing “§§ 1.1232-2 through 1.1232-4” and adding in its place “§§ 1.1232-3 and 1.1232-3A”.
§ 1.1232-2
§ 1.1232-4
§ § 1.1247-1 through 1.1247-5
§ 1.1402(e)(4)-1
Par. 169. Section 1.1402(e)(4)-1 is amended by removing “§§ 31.3121(b)(8)-1 and 31.3121(k)-1” and adding “§ 31.3121(b)(8)-1” in its place in the last sentence.
§ 1.1402(g)-1
§ 1.1491-1
Par. 171. The undesignated center heading “Tax on Transfers To Avoid Income Tax” and § 1.1491-1 are removed.
§ 1.1492-1
§ 1.1493-1
§ § 1.1494-1 and 1.1494-2
(k) Other provisions. For returns by fiduciaries or corporations, see § 1.6012-3. For information returns by corporations regarding payments of dividends, see §§ 1.6042-1 through 1.6042-3, inclusive; regarding corporate dissolutions or liquidations, see § 1.6043-1; regarding distributions in liquidation, see § 1.6043-2; regarding payments of patronage dividends, see §§ 1.6044-1 through 1.6044-4, inclusive; and regarding certain payments of interest, see §§ 1.6049-1 and 1.6049-1. For returns as to formation or reorganization of foreign corporations, see §§ 1.6046-1 through 1.6046-3, inclusive.
§ 1.6012-4
§ 1.6049-7T
§ 1.6050H-1
§ 1.6050H-1T
§ 1.6071-1
§ 1.6072-4
§ 1.6091-1
§ 1.6654-4
§ 5.856-1
§ § 5c.103-1 through 5c.103-3
§ § 5c.168(f)(8)-1 through 5c.168(f)(8)-11
§ 5f.103-3
§ 5f.168(f)(8)-1
§ § 7.105-1 and 7.105-2
§ 7.704-1
§ 11.401(d)(1)-1
§ 11.402(e)(4)(A)-1
§ 11.402(e)(4)(B)-1
§ 11.404(a)(6)-1
§ 20.0-1
Par. 208. Section 20.0-1 is amended by removing “§§ 20.2201-1 to” and adding “§§ 20.2203-1 through” in its place in paragraph (b)(3).
§ 20.2201-1
§ 25.2522(a)-2
§ 31.03
Par. 213. Section 31.0-3 is amended by removing “(1)” and “, and (2) to the extent provided in § 31.3121(k)-3, to services performed before 1955 the remuneration for which was paid before 1955” from the fourth sentence in paragraph (a).
§ 31.3121(a)(9)-1
§ 31.3121(b)(8)-2
§ 31.3121(b)(10)-1
Par. 216. Section 31.3121(b)(10)-1 is amended by removing “§ 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).
§§ § 31.3121(k)-1 through 31.3121(k)-4
§ 31.3121(r)-1
§ 31.3501(a)-1T
i. Removing “§ 1.61-2T and § 1.132-1T” and adding “§§ 1.61-21 and 1.132-1 of this chapter” in its place in the first sentence.
ii. Removing “Q/A-11 of § 1.61-2T” and adding “§ 1.61-21” in its place in the first parenthetical.
iii. Removing “§ 1.61-2T” and adding “§ 1.61-21” in its place wherever it appears in the third sentence.
2. Removing “§ 1.61-2T” and adding “§ 1.61-21 of this chapter” in its place wherever it appears in Q-8.
§ 48.4091-3
§ 49.4251-3
§ § 49.4252-1 and 49.4252-3
§ § 49.4252-6 and 49.4252-7
§ § 49.4253-8 and 49.4253-9
§ § 49.4263-1 through 49.4263-4
§ 49.4263-6
§ 54.4972-1
§ 54.4981A-1T
Par. 233. The authority citation for part 55 is amended by removing the entry for § 55.4981-1 to read in part as follows:
§ 55.4981-1
§ 55.4981-2
Par. 237. The authority citation for part 301 is amended by removing the entries for §§ 301.6241-1T and 301.6245-1T to read in part as follows:
§ 301.6035-1
§ 301.6048-1
§ 301.6096-2
§ 301.6241-1T
§ 301.6245-1T
§ § 301.6501(o)-1 through 301.6501(o)-3
§ 301.6511(d)-7
§ 301.6511(g)-1
§ 301.6723-1A
§ 404.6048-1
Authority: 5 U.S.C. 301 and 552 * * *
§ 601.201
Par. 250. Section 601.201 is amended by removing “§ 1.401-4(c) of the Income Tax Regulations” and adding “§ 1.401(a)(4)-5 of this chapter” in its place in paragraph (q)(2)(ii).
Par. 252. Section 602.101 is amended by removing the entries for §§ 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, 1.921-3T, 1.923-1T, 1.924(a)-1T, 1.925(a)-1T, 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.