Eliminating Unnecessary Tax Regulations, 9231-9239 [2019-03474]

Download as PDF Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations 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 [TD 9849] RIN 1545–BO17 Eliminating Unnecessary Tax Regulations Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. AGENCY: This document contains final regulations that remove from the Code of Federal Regulations 296 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code and amend 79 regulations to reflect the removal of the 296 regulations. The removal and amendment of these regulations may affect various categories of taxpayers by simplifying the Code of Federal Regulations. DATES: These regulations are effective on March 14, 2019. FOR FURTHER INFORMATION CONTACT: Emily Lesniak of the Office of the Associate Chief Counsel (Procedure and Administration), (202) 317–3400 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: Background This document contains final regulations removing from the Code of Federal Regulations (CFR) 296 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code and amending 79 regulations to reflect the removal of the 296 regulations. On February 24, 2017, the President issued Executive Order 13777, Enforcing the Regulatory Reform Agenda (82 FR 12285). Executive Order 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was directed to review existing regulations for regulations that: (i) Eliminate jobs, or inhibit job creation; (ii) are outdated, unnecessary, or ineffective; (iii) impose costs that exceed benefits; (iv) create a serious inconsistency or otherwise interfere with regulatory reform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 VerDate Sep<11>2014 15:50 Mar 13, 2019 Jkt 247001 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or (vi) derive from or implement Executive Orders or other Presidential directives that have been subsequently rescinded or substantially modified.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.’’ 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.’’ Pursuant to the policies stated in Executive Orders 13777 and 13789, on February 15, 2018, the Treasury Department and the IRS published in the Federal Register (83 FR 6806) a PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 9231 notice of proposed rulemaking proposing to remove from the CFR 298 regulations as having no current or future applicability and, therefore, no longer providing useful guidance, and to amend 79 regulations to reflect the proposed removal of the 298 regulations (the notice of proposed rulemaking). The Treasury Department and the IRS received comments on the notice of proposed rulemaking, but no public hearing was requested or held. After consideration of the comments, the Treasury Department and the IRS are in this Treasury decision finalizing the rules proposed in the notice of proposed rulemaking, with the revisions described below. Summary of Comments and Explanation of Revisions Five comments were submitted under the regulation number for the notice of proposed rulemaking. Of the five comments submitted, four are responsive to the notice of proposed rulemaking and are addressed below. All of the comments are available for public inspection at https:// www.regulations.gov or upon request. 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, E:\FR\FM\14MRR1.SGM 14MRR1 9232 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations because 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 crossreferenced in other regulations with continuing effect, and the cross references are important to the content of the other regulations. Special Analyses These regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (April 11, 2018) between the Treasury Department and the Office of Management and Budget regarding review of tax regulations. Because the final regulations would not impose a collection of information on small entities, an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking that preceded these final regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses. No comments were received on the proposed regulations. Drafting Information The principal author of these 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. 26 CFR Part 5 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 5c Income taxes, Reporting and recordkeeping requirements. VerDate Sep<11>2014 15:50 Mar 13, 2019 Jkt 247001 26 CFR Part 5f 26 CFR Part 601 Income taxes, Reporting and recordkeeping requirements. Administrative practice and procedure, Freedom of information, Reporting and recordkeeping requirements, Taxes. 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 26 CFR Part 602 Reporting and recordkeeping requirements. Adoption of 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 amended as follows: Income taxes, Reporting and recordkeeping requirements. PART 1—INCOME TAXES 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. Paragraph 1. The authority citation for part 1 is amended by: ■ 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. The authority citation reads 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. * * * * * 26 CFR Part 49 §§ 1.23–1 through 1.23–6 Excise taxes, Reporting and recordkeeping requirements, Telephone, Transportation. ■ 26 CFR Part 54 [Removed] Par. 2. Sections 1.23–1 through 1.23– 6 are removed. § 1.42–2 [Removed and Reserved] Par. 3. Section 1.42–2 is removed and reserved. ■ Excise taxes, Pensions, Reporting and recordkeeping requirements. 26 CFR Part 55 Excise taxes, Investments, Reporting and recordkeeping requirements. § 1.46–11 ■ [Removed] Par. 4. Section 1.46–11 is removed. § 1.56–1 [Removed] Par. 5. Section 1.56–1 is removed. 26 CFR Part 148 ■ Excise taxes, Reporting and recordkeeping requirements. § 1.56(g)–1 [Amended] Par. 6. In § 1.56(g)–1, paragraph (d)(2)(ii)(A) is removed and reserved. ■ 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. §§ 1.56A–1 through 1.56A–5 26 CFR Part 404 § 1.58–1 Reporting and recordkeeping requirements, Taxes. ■ PO 00000 Frm 00012 Fmt 4700 Sfmt 4700 [Removed] Par. 7. Sections 1.56A–1 through 1.56A–5 are removed. ■ [Removed and Reserved] Par. 8. Section 1.58–1 is removed and reserved. E:\FR\FM\14MRR1.SGM 14MRR1 9233 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations § 1.58–9 [Removed] 6T, 1.132–7T, and 1.132–8T are removed. Par. 9. Section. Section 1.58–9 is removed. ■ § 1.61–2T ■ §§ 1.148–1A through 1.148–6A, 1.148–9A, and 1.148–10A [Removed and Reserved] [Removed] Par. 10. Section 1.61–2T is removed. § 1.61–21 [Amended] Par. 11. Section 1.61–21 is amended by removing the last sentence in paragraph (a)(6). ■ § 1.72–15 § 1.149(d)–1A [Amended] § 1.150–1A Par. 12. Section 1.72–15 is amended by removing the last sentence in paragraph (g). ■ [Amended] [Amended] Par. 14. Section 1.72–18 is amended by removing the last sentence in paragraph (b)(1)(iii). ■ [Amended] Par. 15. Section 1.78–1 is amended by: ■ 1. In paragraph (a), removing the fifth sentence. ■ 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 [Removed and Reserved] Par. 16. Section 1.101–5 is removed and reserved. ■ § 1.101–6(a) [Amended] Par. 25. Section 1.162–25T(c) is amended by: ■ 1. Designating Examples 1 and 2 as paragraphs (c)(1) and (2), respectively. ■ 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). ■ Par. 13. Section 1.72–17A is amended by removing the last sentence in paragraph (e)(2)(v). § 1.78–1 [Removed] Par. 24. Section 1.150–1A is removed. § 1.16225T ■ § 1.72–18 [Removed] Par. 23. Section 1.149(d)–1A is removed. ■ ■ § 1.72–17A Par. 22. Sections 1.148–1A through 1.148–6A, 1.148–9A, and 1.148–10A are removed and reserved. ■ § 1.165–13T [Removed] Par. 26. Section 1.165–13T is removed. ■ § 1.166–4 [Amended] Par. 27. Section 1.166–4 is amended by: ■ 1. Removing paragraphs (d)(2) and (3). ■ 2. Redesignating paragraph (d)(1) as paragraph (d). ■ § 1.168(f)(8)–1T [Amended] [Removed] Par. 28. Section 1.168(f)(8)–1T is removed. ■ 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’’. § 1.177–1 §§ 1.103–2 through 1.103–6 Reserved] ■ ■ ■ [Removed] Par. 29. Section 1.177–1 is removed. §§ 1.178–2 and 1.178–3 [Removed and Par. 18. Sections 1.103–2 through 1.103–6 are removed and reserved. ■ [Removed] Par. 30. Sections 1.178–2 and 1.178– 3 are removed. § 1.179A–1 [Removed and Reserved] Par. 31. Section 1.179A–1 is removed and reserved. ■ §§ 1.103(n)–1T through 1.103(n)–7T [Removed] Par. 19. Sections 1.103(n)–1T through 1.103(n)–7T are removed. ■ § 1.132–1 [Amended] Par. 21. Sections 1.132–1T, 1.132–2T, 1.132–3T, 1.132–4T, 1.132–5T, 1.132– 15:50 Mar 13, 2019 Jkt 247001 [Amended] Par. 33. Section 1.274–6T is amended by: ■ 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 ■ §§ 1.132–1T, 1.132–2T, 1.132–3T, 1.132–4T, 1.132–5T, 1.132–6T, 1.132–7T, and 1.132–8T [Removed] VerDate Sep<11>2014 [Removed] Par. 32. Sections 1.244–1 and 1.244– 2 are removed. ■ § 1.274–6T Par. 20. Section 1.132–1 is amended by removing the last sentence of paragraph (g). ■ ■ §§ 1.244–1 and 1.244–2 PO 00000 Frm 00013 Fmt 4700 Sfmt 4700 ‘‘§ 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 [Removed] 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 [Amended] Par. 35. Section 1.381(c)(11)–1 is amended by: ■ 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). ■ Par. 36. Section 1.401–1 is amended by: ■ 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). ■ 4. Revising the last sentence in paragraph (a)(4). ■ 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). The revision reads as follows: ■ § 1.401–1 Qualified pension, profitsharing, and stock bonus plans. (a) * * * E:\FR\FM\14MRR1.SGM 14MRR1 9234 * Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations § 1.404(a)–2 (4) * * * See generally § 1.401–10. * * * * § 1.401–3 Par. 37. Section 1.401–3 is amended by: ■ 1. Removing ‘‘(see § 1.401–12)’’ in the last sentence of paragraph (a)(1). ■ 2. Adding ‘‘of the Treasury Regulations in effect on April 1, 2017’’ to the end of paragraph (e)(5). ■ [Removed and Par. 38. Sections 1.401–4 and 1.401– 5 are removed and reserved. [Amended] Par. 39. Section 1.401–6 is amended by removing ‘‘(see paragraph (c) of § 1.401–4)’’ in paragraph (d). [Removed] Par. 50. Section 1.404(a)–2A is removed. ■ § 1.404 (a)–3 ■ § 1.401–6 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 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 [Removed and Reserved] Par. 40. Section 1.401–8 is removed and reserved. ■ § 1.401–10 § 1.404 (a)–8 [Amended] Par. 41. Section 1.401–10 is amended by removing the third through eighth sentences in paragraph (a)(1). §§ 1.401–11 through 1.401–13 and Reserved] [Amended] Par. 53. Section 1.404(a)–8 is amended by removing the second sentence in paragraph (b). ■ ■ [Removed § 1.404 (a)–9 [Removed and Reserved] Par. 54. Section 1.404(a)–9 is removed and reserved. ■ [Amended] Par. 43. Sections 1.401(e)–1 through 1.401(e)–6 are removed. Par. 55. Section 1.404(a)–10 is amended by: ■ 1. Removing ‘‘and § 1.404(a)–9’’ in the three places it appears in paragraph (b). ■ 2. Removing the second sentence in paragraph (b). § 1.401(f)–1 § 1.404 (a)(8)–1T ■ §§ 1.401(e)–1 through 1.401(e)–6 [Removed] ■ [Amended] Par. 44. Section 1.401(f)–1 is amended by removing the last sentence in paragraph (a). ■ § 1.402(a)–1 [Amended] § 1.402(e)–1 [Removed and Reserved] Par. 48. Section 1.404(a)–1 is amended by removing ‘‘and § 1.404(e)– 1’’ from the last sentence in paragraph (a)(1). ■ VerDate Sep<11>2014 15:50 Mar 13, 2019 Jkt 247001 § 1.411(a)–9 [Removed and Reserved] Par. 65. Section 1.411(a)–9 is removed and reserved. § 1.411(d)–2 [Amended] Par. 66. Section 1.411(d)–2 is amended by removing the last sentence in paragraph (e). ■ § 1.411(d)–5 [Removed and Reserved] Par. 67. Section 1.411(d)–5 is removed and reserved. ■ § 1.412(b)–5 [Removed] Par. 68. Section 1.412(b)–5 is removed. § 1.404 (e)–1A ■ [Amended] Par. 58. Section 1.404(e)–1A is amended by removing the third sentence in paragraph (a). ■ [Removed] [Amended] PO 00000 Frm 00014 Fmt 4700 Sfmt 4700 [Removed] Par. 70. Section 1.412(l)(7)–1 is removed. § 1.414(r)–8 [Amended] 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 [Amended] 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. ■ Par. 60. Section 1.410(a)–1 is amended by: ■ 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). ■ [Removed] Par. 69. Section 1.412(c)(1)–3T is removed. § 1.412(l)(7)–1 § 1.410(a)–1 [Amended] Par. 64. Section 1.411(a)–5(b)(6) introductory text is amended by: ■ 1. Adding a period after the phrase ‘‘considered break in service rules’’. ■ 2. Removing the last sentence. ■ Par. 57. Section 1.404(e)–1 is removed and reserved. § 1.403(a)–1 § 1.404(a)–1 [Amended] ■ [Removed and Reserved] Par. 59. Sections 1.405–1 through 1.405–3 are removed. Par. 47. Section 1.403(a)–1 is amended by removing ‘‘through 1.401– 13’’ in the last sentence in paragraph (f). [Amended] Par. 63. Section 1.411(a)–1 is amended by removing and reserving paragraph (b)(9). ■ § 1.412(c)(1)–3T ■ ■ § 1.411(a)–1 § 1.404 (e)–1 §§ 1.405–1 through 1.405–3 [Amended] Par. 62. Section 1.410(b)–1 is removed and reserved. Par. 56. Section 1.404(a)(8)–1T is removed. ■ Par. 46 1.402(e)–1 is removed and reserved. ■ [Removed and Reserved] ■ [Removed] ■ Par. 45. Section 1.402(a)–1 is amended by: ■ 1. Removing and reserving paragraph (a)(6)(v). ■ 2. Removing the last sentence in paragraph (a)(6)(vi). ■ § 1.410(b)–1 ■ § 1.404 (a)–10 Par. 42. Sections 1.401–11 through 1.401–13 are removed and reserved. ■ [Amended] Par. 61. Section 1.410(b)–0 is amended by: ■ 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’’. ■ § 1.411(a)–5 Par. 52. Sections 1.404(a)–4 through 1.404(a)–7 are removed and reserved. ■ [Removed and Reserved] § 1.410(b)–0 ■ [Amended] ■ § 1.401–8 3. Removing the second sentence in paragraph (c)(2). ■ ■ [Amended] §§ 1.401–4 and 1.401–5 Reserved] [Amended] § 1.441–1 [Amended] Par. 73. Section 1.441–1 is amended by removing and reserving paragraph (b)(2)(i)(A). ■ E:\FR\FM\14MRR1.SGM 14MRR1 9235 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations §§ 1.453–4 through 1.453–6 and 1.453–10 [Removed and Reserved] § 1.553–1 ■ [Removed] Par. 88. Section 1.553–1 is removed. Par. 74. Sections 1.453–4 through 1.453–6 and 1.453–10 are removed and reserved. § 1.554–1 § 1.453A–0 §§ 1.555–1 and 1.555–2 ■ [Amended] ■ Par. 89. Section 1.554–1 is removed. [Removed] Par. 90. Sections 1.555–1 and 1.555– 2 are removed. ■ § 1.453A–1 §§ 1.556–1 through 1.556–3 [Amended] Par. 103. Sections 1.669(c)–1A through 1.669(c)–3A are removed. ■ [Removed] Par. 75. Section 1.453A–0 is amended by removing the entry for ‘‘§ 1.453A–2’’. ■ §§ 1.669(c)–1A through 1.669(c)–3A [Removed] [Removed] Par. 91 Sections 1.556–1 through 1.556–3 are removed. § 1.669(d)–1A [Removed] Par. 104. Section 1.669(d)–1A is removed. ■ § 1.669(e)–1A [Removed] Par. 105. Section 1.669(e)–1A is removed. ■ Par. 76. Section 1.453A–1 is amended by removing the last sentence in paragraph (a). ■ § 1.453A–2 ■ Par. 92. Sections 1.586–1 and 1.586– 2 are removed. ■ §§ 1.593–1 through 1.593–6, 1.593–6A, 1.593.7, 1.593–8, 1.593–10, and 1.593–11 [Removed] §§ 1.669(f)–1A and 1.669(f)–2A ■ [Removed and Reserved] Par. 77. Section 1.453A–2 is removed and reserved. ■ § 1.475–0 [Amended] 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 Par. 93. Sections 1.593–1 through 1.593–6, 1.593–6A, 1.593.7, 1.593–8, 1.593–10, and 1.593–11 are removed. § 1.595–1 [Removed] ■ Par. 79. Section 1.475(b)–4 is removed. Par. 95. Section 1.596–1 is amended by removing the last sentence of paragraph (a). Par. 80. Section 1.475(g)–1 is amended by removing and reserving paragraph (h). § 1.621–1 § 1.501(c)(17)–1 ■ [Amended] 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). § 1.643(d)–1 Definition of ‘‘foreign trust created by a United States person’’. [Amended] 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). (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. * * * * * ■ [Removed] § 1.665(f)–1A Par. 83. Section 1.501(k)–1 is removed. ■ § 1.503(c)–1 [Removed] Par. 96. The undesignated center heading ‘‘Exclusions From Gross Income’’ and § 1.621–1 are removed. ■ Par. 97. Section 1.643(d)–1 is amended by revising the last sentence of paragraph (a) to read as follows: ■ Par. 98. Section 1.665(f)–1A is removed and reserved. Par. 84. Section 1.503(c)–1 is amended by removing the last sentence from paragraph (d). § 1.665(g)–1A § 1.503(e)–4 § 1.667(a)–1A ■ [Removed] [Removed and Reserved] Par. 99. Section 1.665(g)–1A is removed and reserved. ■ Par. 85. Section 1.503(e)–4 is removed. ■ §§ 1.551–3 through 1.551–5 § 1.669(a)–1A ■ [Removed and Reserved] ■ [Amended] § 1.669(e)–2A [Removed] Par. 106. Section 1.669(e)–2A is removed. [Removed] Par. 107. Sections 1.669(f)–1A and 1.669(f)–2A are removed. ■ § 1.802(b)–1 [Removed and Reserved] Par. 108. Section 1.802(b)–1 is removed and reserved. ■ § 1.802–2 [Removed and Reserved] Par. 109. Section 1.802–2 is removed and reserved. ■ [Amended] ■ ■ § 1.501(k)–1 [Removed] Par. 94. Section 1.595–1 is removed. § 1.596–1 [Amended] § 1.501(c)(18)–1 [Removed] ■ ■ § 1.475(g)–1 §§ 1.586–1 and 1.586–2 [Removed and Reserved] Par. 100. Section 1.667(a)–1A is removed and reserved. § 1.802–3 [Amended] Par. 110. Section 1.802–3 is amended by: ■ 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 [Removed] Par. 111. Sections 1.802–4 and 1.802– 5 are removed. ■ §§ 1.803–1 through 1.803–7 [Removed] Par. 112. Sections 1.803–1 through 1.803–7 are removed. ■ §§ 1.806–1 and 1.806–2 Reserved] [Removed and Par. 113. Sections 1.806–1 and 1.806– 2 are removed and reserved. ■ § 1.809–1 [Removed and Reserved] Par. 114. Section 1.809–1 is removed and reserved. ■ § 1.809–2 [Amended] Par. 86. Sections 1.551–3 through 1.551–5 are removed. ■ Par. 101. Section 1.669(a)–1A is removed. 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). §§ 1.552–1 through 1.552–5 § 1.669(b)–1A § 1.809–3 [Removed] ■ [Removed] Par. 87. Sections 1.552–1 through 1.552–5 are removed. ■ VerDate Sep<11>2014 15:50 Mar 13, 2019 Jkt 247001 [Removed] [Removed] Par. 102. Section 1.669(b)–1A is removed. ■ PO 00000 Frm 00015 Fmt 4700 Sfmt 4700 ■ [Removed and Reserved] Par. 116. Section 1.809–3 is removed and reserved. ■ E:\FR\FM\14MRR1.SGM 14MRR1 9236 § 1.809–5 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations [Amended] §§ 1.809–7 through 1.809–10 [Removed] [Removed and Reserved] [Amended] Par. 120. Section 1.810–2 is amended by removing ‘‘and § 1.810–4’’ from the first sentence in paragraph (c)(4). ■ ■ [Removed] Par. 122. Section 1.815–4 is amended by removing ‘‘and § 1.802–5’’ in paragraph (e). [Amended] 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 [Removed] [Removed and Par. 125. Sections 1.822–1 and 1.822– 2 are removed and reserved. [Amended] 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 [Amended] 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 § 1.831–2 Par. 128. Section 1.822–8 is amended by: ■ 1. Designating the text of paragraph (a)(1) as paragraph (a)(1)(i). ■ 2. Designating the undesignated paragraph following newly designated paragraph (a)(1)(i) as paragraph (a)(1)(ii). ■ 15:50 Mar 13, 2019 Jkt 247001 [Removed] Par. 143. Section 1.924(d)–1 is removed. ■ § 1.924(e)–1 [Removed] Par. 144. Section 1.924(e)–1 is removed. ■ § § 1.925(a)–1 and 1.925(a)–1T [Removed] Par. 145. Sections 1.925(a)–1 and 1.925(a)–1T are removed. ■ § 1.925(b)–1T [Removed] Par. 146. Section 1.925(b)–1T is removed. ■ [Amended] Par. 132. Section 1.831–2 is amended by removing the last sentence. ■ § 1.831–4 ■ § 1.926(a)–1 [Removed] Par. 147. Section 1.926(a)–1 is removed. § 1.926(a)–1T [Removed] Par. 148. Section 1.926(a)–1T is removed. ■ Par. 134. Section 1.832–7T is removed. [Amended] § 1.927(b)–1T [Removed and Reserved] Par. 149. Section 1.927(b)–1T is removed and reserved. ■ Par. 135. Section 1.861–9T is amended by: ■ 1. Removing the third and fourth sentences in paragraph (b)(3)(ii). ■ 2. Redesignating paragraph (b)(3)(ii) as paragraph (b)(3)(ii)(A). ■ 3. Designate the Example following paragraph (b)(3)(ii)(A) as paragraph (b)(3)(ii)(B). ■ [Amended] § 1.927(d)–1 § § 1.927(e)–1 and 1.927(e)–2T ■ § 1.902–3 § 1.943–1 [Amended] Par. 137. Section 1.902–3 in amended by removing and reserving paragraph (g)(2). [Removed] Par. 151. Sections 1.927(e)–1 and 1.927(e)–2T are removed. ■ § 1.927(f)–1 ■ [Removed and Reserved] Par. 150. Section 1.927(d)–1 is removed and reserved. ■ Par. 136. Section 1.871–1(a) is amended by: ■ 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. § 1.92–3T [Removed] ■ [Removed] Par. 133. Section 1.831–4 is removed. § 1.832–7T [Removed] Par. 152. Section 1.927(f)–1 is removed. § § 1.941–1 through 1.941–3 [Removed] Par. 153. The undesignated center heading ‘‘China Trade Act Corporations’’ and §§ 1.941–1 through 1.941–3 are removed. ■ ■ [Removed] Par. 154. Section 1.943–1 is removed. § 1.951–2 [Removed and Reserved] Par. 155. Section 1.951–2 is removed and reserved. ■ [Removed] Par. 138. Section 1.921–3T is removed. ■ § 1.962–1 [Amended] Par. 140. Section 1.923–1T is removed. Par. 156. Section 1.962–1 is amended by: ■ 1. Designating the undesignated paragraph following paragraph (a)(2) as paragraph (a)(3). ■ 2. Removing the last sentence of newly designated paragraph (a)(3). § 1.924(a)–1T § 1.962–2 § 1.922–1 ■ [Amended] VerDate Sep<11>2014 [Removed] ■ ■ § 1.822–3 [Removed] Par. 130. Sections 1.823–1 through 1.823–8 are removed. ■ § 1.871–1 Par. 124. Sections 1.821–1 through 1.821–5 are removed. ■ §§ 1.822–1 and 1.822–2 Reserved] §§ 1.823–1 through 1.823–8 § 1.861–9T [Amended] ■ § 1.815–5 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). ■ ■ Par. 121. Section 1.810–4 is removed. § 1.815–4 § 1.924(d)–1 [Amended] Par. 131. Sections 1.825–1 through 1.825–3 are removed. Par. 119. Section 1.810–1 is removed and reserved. § 1.810–4 § 1.822–12 [Removed] Par. 142. Section 1.924(c)–1 is removed. ■ ■ ■ § 1.810–2 § 1.924(c)–1 §§ 1.825–1 through 1.825–3 Par. 118. Sections 1.809–7 through 1.809–10 are removed. ■ § 1.810–1 3. Removing ‘‘and paragraph (a) of § 1.825–1’’ from the fourth sentence in newly designated paragraph (a)(1)(ii). ■ Par. 117. Section 1.809–5 is amended by: ■ 1. Removing the last sentence in paragraph (a)(3). ■ 2. Removing paragraph (a)(5)(vi). ■ 3. Removing ‘‘and § 1.809–7’’ from the first sentence and removing the second sentence in paragraph (a)(6)(ii). ■ 4. Removing paragraph (a)(6)(iv). ■ 5. Removing and reserving paragraph (a)(11). ■ ■ [Removed] Par. 139. Section 1.922–1 is removed. § 1.923–1T [Removed] ■ [Removed] Par. 141. Section 1.924(a)–1T is removed. ■ PO 00000 Frm 00016 Fmt 4700 Sfmt 4700 [Amended] Par. 157. Section 1.962–2 is amended by: ■ E:\FR\FM\14MRR1.SGM 14MRR1 9237 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations § 1.1402(g)–1 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 ■ [Amended] § 1.6050H–1T Par. 170. Section 1.1402(g)–1 is amended by removing the first sentence in paragraph (c). ■ § 1.1491–1 [Removed] Par. 158. Section 1.962–4 is removed. § § 1.963–1, 1.963–4, and 1.963–5 [Removed and Reserved] Par. 171. The undesignated center heading ‘‘Tax on Transfers To Avoid Income Tax’’ and § 1.1491–1 are removed. § 1.1492–1 Par. 159. Sections 1.963–1, 1.963–4, and 1.963–5 are removed and reserved. ■ § § 1.963–7 and 1.963–8 § 1.1493–1 ■ [Removed] § 1.6050H–2 [Amended] Par. 182. Section 1.6050H–2 is amended by removing the second sentence in paragraph (g)(1). ■ ■ [Removed] [Removed] Par. 181. Section 1.6050H–1T is removed. ■ § 1.6071–1 [Amended] Par. 183. Section 1.6071–1 is amended by removing and reserving paragraph (c)(5). ■ [Removed] Par. 172. Section 1.1492–1 is removed. § 1.6072–4 [Removed] [Amended] Par. 160. Sections 1.963–7 and 1.963– 8 are removed. ■ Par. 173. Section 1.1493–1 is removed. Par. 184. Section 1.6072–4 is amended by removing and reserving paragraph (b). § 1.964–4(e) § § 1.1494–1 and 1.1494–2 § 1.6091–1 ■ [Removed and Reserved] Par. 161. Section 1.964–4 is amended by removing and reserving paragraph (e). ■ § 1.1034–1 [Removed] ■ [Removed] Par. 174. Sections 1.1494–1 and 1.1494–2 are removed. ■ Par. 175. Section 1.6012–2 is amended by revising paragraph (k) to read as follows: ■ Par. 162. Section 1.1034–1 is removed. § 1.6012–2 Corporations required to make returns of income. § 1.1038–1 * ■ [Amended] Par. 163. Section 1.1038–1 is amended by removing the second sentence in paragraph (a)(5). ■ § 1.1223–1 [Amended] Par. 164. Section 1.1223–1 is amended by removing the second sentence in paragraph (g). ■ § 1.1232–1 [Amended] Par. 165. Section 1.1232–1 is amended by: ■ 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 [Removed and Reserved] Par. 166. Section 1.1232–2 is removed and reserved. ■ § 1.1232–4 § 1.6012–4 Par. 176. Section 1.6012–4 is amended by removing the third sentence. ■ § 1.6035–1 Par. 167. Section 1.1232–4 is removed. ■ [Removed] Par. 168. Sections 1.1247–1 through 1.1247–5 are removed. [Removed and Reserved] 15:50 Mar 13, 2019 Par. 178. Section 1.6035–3 is removed. ■ [Removed] Par. 179. Section 1.6049–7T is removed. Jkt 247001 Par. 187. The authority citation for part 5 continues to read as follows: ■ Authority: 26 U.S.C. 7805. § 5.856–1 ■ [Removed] Par. 188. Section 5.856–1 is removed. PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 Par. 189. The authority citation for part 5c continues to read as follows: ■ Authority: 26 U.S.C. 168(f)(8)(G) and 7805. [Removed] Par. 190. Sections 5c.103–1 through 5c.103–3 are removed. ■ § § 5c.168(f)(8)–1 through 5c.168(f)(8)–11 [Removed] 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 [Removed] ■ VerDate Sep<11>2014 PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 § 1.6035–3 ■ 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. Par. 186. Section 1.6654–4 is removed and reserved. ■ ■ § 1.6049–7T [Amended] [Removed and Reserved] Par. 177. Section 1.6035–1 is removed and reserved. ■ § 1.1402(e)(4)–1 § 1.6654–4 § § 5c.103–1 through 5c.103–3 [Amended] ■ [Removed] § § 1.1247–1 through 1.1247–5 * * * * (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. * * * * * [Amended] Par. 185. Section 1.6091–1 is amended by removing and reserving paragraph (b)(5). ■ § 1.6050H–1 [Amended] Authority: 26 U.S.C. 7805 * * * Par. 180. Section 1.6050H–1 is amended by removing the second sentence in paragraph (g)(1). ■ PO 00000 Frm 00017 Par. 192. The authority citation for part 5f continues to read in part as follows: ■ Fmt 4700 Sfmt 4700 § 5f.103–3 ■ [Removed] Par. 193. Section 5f.103–3 is removed. E:\FR\FM\14MRR1.SGM 14MRR1 9238 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations § 5f.168(f)(8)–1 [Removed] PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Par. 194. Section 5f.168(f)(8)–1 is removed. ■ PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 Par. 207. The authority citation for part 20 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * Par. 195. The authority citation for part 7 continues to read as follows: ■ § 20.0–1 Authority: 26 U.S.C. 7805, unless otherwise stated. § § 7.105–1 and 7.105–2 [Removed] Par. 196. Sections 7.105–1 and 7.105– 2 are removed. § 7.704–1 ■ [Removed] Par. 197. Section 7.704–1 is removed. PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Par. 198. The authority citation for part 11 continues to read as follows: ■ Par. 209. Section 20.2201–1 is removed. ■ PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Par. 210. The authority citation for part 25 continues to read in part as follows: ■ § 25.2522(a)–2 Par. 199. Section 11.401(d)(1)–1 is removed. PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE [Removed] Par. 200. Section 11.402(e)(4)(A)–1 is removed. ■ [Removed] Par. 201. Section 11.402(e)(4)(B)–1 is removed. ■ § 11.404(a)(6)–1 Par. 202. Section 11.404(a)(6)–1 is removed. Par. 203. The authority citation for part 13 continues to read as follows: ■ [Amended] Par. 219. Section 31.3501(a)–1T is amended by: ■ 1. In A–7: ■ 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. ■ [Removed and Reserved] Par. 204. Section 13.4 is removed and reserved. PART 16—[Removed] 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). [Removed and Reserved] Par. 206. Under the authority of 26 U.S.C. 7805, part 19 is removed. ■ Jkt 247001 § 48.4091–3 [Removed and Reserved] PART 49—FACILITIES AND SERVICES EXCISE TAXES Par. 223. The authority citation for part 49 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * § 49.4251–3 [Removed and Reserved] ■ § 31.3121(b)(8)–2 § § 49.4252–1 and 49.4252–3 and Reserved] [Removed] Par. 215. Section 31.3121(b)(8)–2 is removed. ■ [Amended] PO 00000 Frm 00018 Fmt 4700 Sfmt 4700 Par. 224. Section 49.4251–3 is removed and reserved. [Removed Par. 225. Sections 49.4252–1 and 49.4252–3 are removed and reserved. ■ § § 49.4252–6 and 49.4252–7 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). ■ PART 19—TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964 [Removed and Reserved] Par. 221. Section 48.4041–18 is removed and reserved. ■ Par. 214. Section 31.3121(a)(9)–1 is removed and reserved. § 31.3121(b)(10)–1 Par. 205. Under the authority of 26 U.S.C. 7805, part 16 is removed. ■ Authority: 26 U.S.C. 7805 * * * Par. 222. Section 48.4091–3 is removed and reserved. ■ ■ Par. 220. The authority citation for part 48 continues to read in part as follows: ■ ■ [Amended] § 31.3121(a)(9)–1 Authority: 26 U.S.C. 7805. 15:50 Mar 13, 2019 Authority: 26 U.S.C. 7805 * * * ■ PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 VerDate Sep<11>2014 Par. 218. Section 31.3121(r)–1 is amended by removing paragraph (e). ■ § 48.4041–18 Par. 212. The authority citation for part 31 continues to read in part as follows: ■ § 31.03 [Removed] ■ § 13.4 [Amended] PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES [Removed] Par. 211. Section 25.2522(a)–2 is removed. ■ § 11.402(e)(4)(B)–1 § 31.3121(r)–1 ■ [Removed] § 11.402(e)(4)(A)–1 [Removed] Authority: 26 U.S.C. 7805 * * * Authority: 26 U.S.C. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805), unless otherwise noted. § 11.401(d)(1)–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 Par. 217 Sections 31.3121(k)–1 through 31.3121(k)–4 are removed. ■ § 31.3501(a)–1T [Amended] ■ ■ §§ § 31.3121(k)–1 through 31.3121(k)–4 [Removed] [Removed] Par. 226. Sections 49.4252–6 and 49.4252–7 are removed. ■ § § 49.4253–8 and 49.4253–9 and Reserved] [Removed Par. 227. Sections 49.4253–8 and 49.4253–9 are removed and reserved. ■ E:\FR\FM\14MRR1.SGM 14MRR1 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations § § 49.4263–1 through 49.4263–4 [Removed and Reserved] § 301.6241–1T Par. 228. Sections 49.4263–1 through 49.4263–4 are removed and reserved. ■ § 49.4263–6 [Removed] Par. 241 Section 301.6241–1T is removed. ■ [Removed] § 301.6245–1T [Removed] ■ Par. 242. Section 301.6245–1T is removed. PART 54—PENSION EXCISE TAXES § § 301.6501(o)–1 through 301.6501(o)–3 [Removed] ■ Par. 229. Section 49.4263–6 is removed. Par. 243. Sections 301.6501(o)–1 through 301.6501(o)–3 are removed. ■ Par. 230. The authority citation for part 54 continues to read in part as follows: ■ § 301.6511(d)–7 § 54.4972–1 [Removed] § 301.6511(g)–1 Par. 231. Section 54.4972–1 is removed. ■ § 54.4981A–1T [Removed] Par. 245. Section 301.6511(g)–1 is removed. ■ [Removed] § 301.6723–1A Par. 232. Section 54.4981A–1T is removed. ■ [Removed] Par. 246. Section 301.6723–1A is removed. ■ PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Par. 233. The authority citation for part 55 is amended by removing the entry for § 55.4981–1 to read in part as follows: ■ Authority: 26 U.S.C. 6001, 6011, 6071, 6091, and 7805 * * * § 55.4981–1 [Removed] Par. 244. Section 301.6511(d)–7 is removed. ■ Authority: 26 U.S.C. 7805 * * * [Removed and Reserved] PART 404—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 9239 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. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. Approved: November 27, 2018. David J. Kautter, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2019–03474 Filed 3–11–19; 4:15 pm] ■ BILLING CODE 4830–01–P Authority: Sec. 7805, Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805). DEPARTMENT OF JUSTICE § 404.6048–1 Bureau of Alcohol, Tobacco, Firearms, and Explosives Par. 247. The authority citation for part 404 continues to read as follows: [Removed and Reserved] ■ Par. 248 Section 404.6048–1 is removed and reserved. § 55.4981–2 PART 601—STATEMENT OF PROCEDURAL RULES [Docket No. 2018R–22F; AG Order No. 4406–2019] Par. 249. The authority citation for part 601 continues to read in part as follows: RIN 1140–AA52 ■ Par. 234. Section 55.4981–1 is removed and reserved. [Amended] 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 PART 301—PROCEDURE AND ADMINISTRATION 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 [Removed] Par. 239. Section 301.6048–1 is removed. [Removed] Par. 240. Section 301.6096–2 is removed. ■ VerDate Sep<11>2014 Par. 251. The authority citation for part 602 continues to read as follows: ■ Authority: 26 U.S.C. 7805. ■ § 301.6096–2 PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT [Removed] Par. 238. Section 301.6035–1 is removed. ■ § 301.6048–1 15:50 Mar 13, 2019 [Amended] 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. 236. Under the authority of 26 U.S.C. 7805, part 148 is removed. Authority: 26 U.S.C. 7805 * * * § 601.201 ■ ■ ■ Authority: 5 U.S.C. 301 and 552 * * * Jkt 247001 § 602.101 [Amended] 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– ■ PO 00000 Frm 00019 Fmt 4700 Sfmt 4700 27 CFR Parts 447, 478, and 479 Bump-Stock-Type Devices Bureau of Alcohol, Tobacco, Firearms, and Explosives; Department of Justice. ACTION: Final rule; ratification. AGENCY: The Attorney General is ratifying a final rule, published in the Federal Register on December 26, 2018, that amended the definition of ‘‘machinegun’’ (or ‘‘machine gun’’) in Department of Justice regulations. The ratification is issued as a prudential matter in light of pending litigation. DATES: March 14, 2019. FOR FURTHER INFORMATION CONTACT: Vivian Chu, Office of Regulatory Affairs, Enforcement Programs and Services, Bureau of Alcohol, Tobacco, Firearms, and Explosives, U.S. Department of Justice, 99 New York Ave. NE, Washington, DC 20226; telephone: (202) 648–7070. SUPPLEMENTARY INFORMATION: On December 26, 2018, the Department of Justice published a final rule in the SUMMARY: E:\FR\FM\14MRR1.SGM 14MRR1

Agencies

[Federal Register Volume 84, Number 50 (Thursday, March 14, 2019)]
[Rules and Regulations]
[Pages 9231-9239]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-03474]



[[Page 9231]]

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

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

[TD 9849]
RIN 1545-BO17


Eliminating Unnecessary Tax Regulations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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

SUMMARY: This document contains final regulations that remove from the 
Code of Federal Regulations 296 regulations that are no longer 
necessary because they do not have any current or future applicability 
under the Internal Revenue Code and amend 79 regulations to reflect the 
removal of the 296 regulations. The removal and amendment of these 
regulations may affect various categories of taxpayers by simplifying 
the Code of Federal Regulations.

DATES: These regulations are effective on March 14, 2019.

FOR FURTHER INFORMATION CONTACT: Emily Lesniak of the Office of the 
Associate Chief Counsel (Procedure and Administration), (202) 317-3400 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    This document contains final regulations removing from the Code of 
Federal Regulations (CFR) 296 regulations that are no longer necessary 
because they do not have any current or future applicability under the 
Internal Revenue Code and amending 79 regulations to reflect the 
removal of the 296 regulations.
    On February 24, 2017, the President issued Executive Order 13777, 
Enforcing the Regulatory Reform Agenda (82 FR 12285). Executive Order 
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 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.'' 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.''
    Pursuant to the policies stated in Executive Orders 13777 and 
13789, on February 15, 2018, the Treasury Department and the IRS 
published in the Federal Register (83 FR 6806) a notice of proposed 
rulemaking proposing to remove from the CFR 298 regulations as having 
no current or future applicability and, therefore, no longer providing 
useful guidance, and to amend 79 regulations to reflect the proposed 
removal of the 298 regulations (the notice of proposed rulemaking). The 
Treasury Department and the IRS received comments on the notice of 
proposed rulemaking, but no public hearing was requested or held. After 
consideration of the comments, the Treasury Department and the IRS are 
in this Treasury decision finalizing the rules proposed in the notice 
of proposed rulemaking, with the revisions described below.

Summary of Comments and Explanation of Revisions

    Five comments were submitted under the regulation number for the 
notice of proposed rulemaking. Of the five comments submitted, four are 
responsive to the notice of proposed rulemaking and are addressed 
below. All of the comments are available for public inspection at 
https://www.regulations.gov or upon request.
    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 Sec.  1.809-3. 
Treasury Regulation Sec.  1.809-3 was proposed to be removed by the 
notice of proposed rulemaking, and these final regulations remove it 
from the CFR. However,

[[Page 9232]]

because 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 Sec.  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 
Sec. Sec.  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.

Special Analyses

    These regulations are not subject to review under section 6(b) of 
Executive Order 12866 pursuant to the Memorandum of Agreement (April 
11, 2018) between the Treasury Department and the Office of Management 
and Budget regarding review of tax regulations. Because the final 
regulations would not impose a collection of information on small 
entities, an analysis under the Regulatory Flexibility Act (5 U.S.C. 
chapter 6) is not required.
    Pursuant to section 7805(f) of the Internal Revenue Code, the 
notice of proposed rulemaking that preceded these final regulations was 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small businesses. No 
comments were received on the proposed regulations.

Drafting Information

    The principal author of these 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.

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.

Adoption of 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 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--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 an entry in numerical 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, 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.
    The authority citation reads 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.

[[Page 9233]]

Sec.  1.58-9  [Removed]

0
Par. 9. Section. 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 in its place 
``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 language 
``1.101-4, and 1.101-5'' from the first sentence and adding in its 
place ``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.


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.  1.16225T  [Amended]

0
Par. 25. Section 1.162-25T(c) is amended by:
0
1. Designating Examples 1 and 2 as paragraphs (c)(1) and (2), 
respectively.
0
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).
0
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).


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. Redesignating paragraph (d)(1) as 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. The undesignated center heading ``Collapsible Corporations; 
Foreign Personal Holding Companies'' and Sec. Sec.  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) * * *

[[Page 9234]]

    (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 
eighth 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 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.


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 entry for ``Sec.  1.410(b)-1''.


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(b)(6) introductory text is amended by:
0
1. Adding a period after the phrase ``considered break in service 
rules''.
0
2. Removing the last sentence.


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 removing ``Sec. Sec.  
1.410(b)-1'' and adding ``Sec. Sec.  1.410(b)-2'' in its place in 
paragraphs (b)(2)(i) and (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. Section 1.441-1 is amended by removing and reserving paragraph 
(b)(2)(i)(A).

[[Page 9235]]

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 entry for ``Sec.  
1.453A-2''.


Sec.  1.453A-1  [Amended]

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


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 removing the entry for ``Sec.  1.475(b)-4''.


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. Section 1.475(g)-1 is amended by removing and reserving 
paragraph (h).


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 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 1.593-6, 1.593-6A, 1.593.7, 1.593-8, 1.593-
10, and 1.593-11  [Removed]

0
Par. 93. Sections 1.593-1 through 1.593-6, 1.593-6A, 1.593.7, 1.593-8, 
1.593-10, and 1.593-11 are removed.


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. The undesignated center heading ``Exclusions From Gross 
Income'' and Sec.  1.621-1 are 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(b)-1  [Removed and Reserved]

0
Par. 108. Section 1.802(b)-1 is removed and reserved.


Sec.  1.802-2  [Removed and Reserved]

0
Par. 109. Section 1.802-2 is removed and reserved.


Sec.  1.802-3  [Amended]

0
Par. 110. 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. 111. Sections 1.802-4 and 1.802-5 are removed.


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.

[[Page 9236]]

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 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. Section 1.815-4 is amended by removing ``and Sec.  1.802-5'' 
in paragraph (e).


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 1.822-1 
through 1.822-3 are applicable'' and adding in its place ``Section 
1.822-3 is applicable'' in the first sentence.


Sec.  1.822-8  [Amended]

0
Par. 128. Section 1.822-8 is amended by:
0
1. Designating the text of paragraph (a)(1) as paragraph (a)(1)(i).
0
2. Designating the undesignated paragraph following newly designated 
paragraph (a)(1)(i) as paragraph (a)(1)(ii).
0
3. Removing ``and paragraph (a) of Sec.  1.825-1'' from the fourth 
sentence in newly designated paragraph (a)(1)(ii).


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. Section 1.861-9T is amended by:
0
1. Removing the third and fourth sentences in paragraph (b)(3)(ii).
0
2. Redesignating paragraph (b)(3)(ii) as paragraph (b)(3)(ii)(A).
0
3. Designate the Example following paragraph (b)(3)(ii)(A) as paragraph 
(b)(3)(ii)(B).


Sec.  1.871-1  [Amended]

0
Par. 136. Section 1.871-1(a) is amended by:
0
1. Removing ``Chapters 1, 5, and 24'' and adding ``Chapters 1 and 24'' 
in its place in the fifth sentence.
0
2. Removing ``and Sec. Sec.  1.1491-1 through 1.1494-1 of this part'' 
in the sixth sentence.


Sec.  1.902-3  [Amended]

0
Par. 137. Section 1.902-3 in amended by removing and reserving 
paragraph (g)(2).


Sec.  1.92-3T  [Removed]

0
Par. 138. Section 1.921-3T is 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. The undesignated center heading ``China Trade Act 
Corporations'' and Sec. Sec.  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:
0
1. Designating the undesignated paragraph following paragraph (a)(2) as 
paragraph (a)(3).
0
 2. Removing the last sentence of newly designated paragraph (a)(3).


Sec.  1.962-2  [Amended]

0
Par. 157. Section 1.962-2 is amended by:

[[Page 9237]]

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) introductory 
text.
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. Section 1.964-4 is amended by removing and reserving 
paragraph (e).


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. Section 1.1223-1 is amended by removing the second sentence 
in paragraph (g).


Sec.  1.1232-1  [Amended]

0
Par. 165. Section 1.1232-1 is amended by:
0
1. In paragraph (a), removing ``(1)'' and ``(2)'' from the first 
sentence and removing ``(i)'' and ``(ii)'' from the last sentence.
0
2. In paragraphs (a), (c)(1), and (d), removing ``Sec. Sec.  1.1232-2 
through 1.1232-4'' and adding in its 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. The undesignated center heading ``Tax on Transfers To Avoid 
Income Tax'' and Sec.  1.1491-1 are 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 through 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 
through 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 through 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).


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. Section 1.6071-1 is amended by removing and reserving 
paragraph (c)(5).


Sec.  1.6072-4  [Amended]

0
Par. 184. Section 1.6072-4 is amended by removing and reserving 
paragraph (b).


Sec.  1.6091-1  [Amended]

0
Par. 185. Section 1.6091-1 is amended by removing and reserving 
paragraph (b)(5).


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.

[[Page 9238]]

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. Section 20.0-1 is amended by removing ``Sec. Sec.  20.2201-1 
to'' and adding ``Sec. Sec.  20.2203-1 through'' in its place in 
paragraph (b)(3).


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.  31.03  [Amended]

0
Par. 213. Section 31.0-3 is amended by removing ``(1)'' and ``, 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.  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.


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. In A-7:
0
i. Removing ``Sec.  1.61-2T and Sec.  1.132-1T'' and adding 
``Sec. Sec.  1.61-21 and 1.132-1 of this chapter'' in its place in the 
first sentence.
0
ii. Removing ``Q/A-11 of Sec.  1.61-2T'' and adding ``Sec.  1.61-21'' 
in its place in the first parenthetical.
0
iii. Removing ``Sec.  1.61-2T'' and adding ``Sec.  1.61-21'' in its 
place wherever it appears in the third sentence.
0
2. Removing ``Sec.  1.61-2T'' and adding ``Sec.  1.61-21 of this 
chapter'' 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 * * *


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.

[[Page 9239]]

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 * * *


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 and Reserved]

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

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. Section 601.201 is amended by removing ``Sec.  1.401-4(c) of 
the Income Tax Regulations'' and adding ``Sec.  1.401(a)(4)-5 of this 
chapter'' in its place in paragraph (q)(2)(ii).

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

0
Par. 251. The authority citation for part 602 continues to read 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, 1.921-3T, 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.

 Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
    Approved: November 27, 2018.
 David J. Kautter,
 Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2019-03474 Filed 3-11-19; 4:15 pm]
BILLING CODE 4830-01-P

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