83 FR 6806 - Eliminating Unnecessary Tax Regulations
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 32 (February 15, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 32 (February 15, 2018)
| Page Range | 6806-6821 | |
| FR Document | 2018-02918 |
[Federal Register Volume 83, Number 32 (Thursday, February 15, 2018)] [Proposed Rules] [Pages 6806-6821] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-02918] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 31, 48, 49, 54, 55, 148, 301, 404, 601, and 602 [REG-132197-17] RIN 1545-BO17 Eliminating Unnecessary Tax Regulations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: Pursuant to the policies stated in Executive Orders 13777 and 13789 (the executive orders), the Treasury Department and the IRS conducted a review of existing regulations, with the goal of reducing regulatory burden for taxpayers by revoking or revising existing tax regulations that meet the criteria set forth in the executive orders. This notice of proposed rulemaking proposes to streamline IRS regulations by removing 298 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code (Code) and by amending 79 regulations to reflect the proposed removal of the 298 regulations. The proposed removal and amendment of these regulations may affect various categories of taxpayers. DATES: Written or electronic comments and requests for a public hearing must be received by May 14, 2018. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-132197-17), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-132197-17), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, or sent via the Federal eRulemaking Portal at www.regulations.gov (REG-132197-17). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations Mark A. Bond of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317-6844; concerning the submission of comments and a request for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background On February 24, 2017, the President issued Executive Order 13777, Enforcing the Regulatory Reform Agenda (82 FR 12285). E.O. 13777 directed each agency to establish a Regulatory Reform Task Force. Each Regulatory Reform Task Force was directed to review existing regulations for regulations that: (i) Eliminate jobs, or inhibit job creation; (ii) are outdated, unnecessary, or ineffective; (iii) impose costs that exceed benefits; (iv) create a serious inconsistency or otherwise interfere with regulatory reform initiatives and policies; (v) are inconsistent with the requirements of the Information Quality Act (section 515 of the Treasury and General Government Appropriations Act of 2001) or OMB Information Quality Guidance issued pursuant to that provision; or (vi) derive from or implement Executive Orders or other Presidential directives that have been [[Page 6807]] subsequently rescinded or substantially modified. On April 21, 2017, the President issued Executive Order 13789, Presidential Executive Order on Identifying and Reducing Tax Regulatory Burdens (82 FR 19317). This executive order stated a policy that the ``Federal tax system should be simple, fair, efficient, and pro- growth'' and that ``[t]he purposes of tax regulations should be to bring clarity to the already complex Internal Revenue Code . . . and to provide useful guidance to taxpayers.'' E.O. 13789 also directs that immediate action be taken to ``reduce the burden existing tax regulations impose on American taxpayers and thereby to provide tax relief and useful, simplified tax guidance.'' To further this goal, the executive order directs the Secretary of the Treasury to review all significant tax regulations issued on or after January 1, 2016. As required by E.O. 13789, on June 22, 2017, the Treasury Department issued an interim report (June report) identifying eight regulations to be revised or withdrawn. On October 2, 2017, the Treasury Department issued a second report (October report) recommending specific actions with respect to the regulations identified in the June report. In addition, in the October report the Treasury Department explained that ``in furtherance of the policies stated in Executive Order 13789, Executive Order 13771, and Executive Order 13777, Treasury and the IRS have initiated a comprehensive review, coordinated by the Treasury Regulatory Reform Task Force, of all tax regulations, regardless of when they were issued. . . . This review will identify tax regulations that are unnecessary, create undue complexity, impose excessive burdens, or fail to provide clarity and useful guidance. . . .'' In the October report, the Treasury Department noted that the IRS Office of Chief Counsel had already identified over 200 regulations for potential revocation. These regulations are in the Code of Federal Regulations (CFR) ``but are, to varying degrees, unnecessary, duplicative, or obsolete, and force taxpayers to navigate unnecessarily complex or confusing rules.'' The October report also stated that the Treasury Department and the IRS expected to begin the rulemaking process of revoking these regulations in the fourth quarter of 2017. This notice of proposed rulemaking proposes to remove 298 regulations that have no current or future applicability and, therefore, no longer provide useful guidance. Removing these regulations from the CFR will streamline title 26, Federal Tax Regulations; reduce the volume of regulations taxpayers need to review; and increase clarity of the tax law. The removal of these regulations is unrelated to the substance of rules in the regulations, and no negative inference regarding the stated rules should be made. These regulations are proposed to be removed from the CFR solely because the regulations have no current or future applicability. Removal of these regulations is not intended to alter any non-regulatory guidance that cites to or relies upon these regulations. This notice of proposed rulemaking also proposes to amend 79 regulations to remove cross-references to the 298 regulations described above. These amendments will further streamline title 26 of the CFR, reduce the volume of regulations taxpayers need to review, and increase clarity of the tax law. Explanation of Provisions The tax regulations proposed to be removed fall into one of three categories. The first category includes regulations interpreting provisions of the Code that have been repealed. All of these regulations apply to provisions of the Code that no longer appear in title 26 of the United States Code. The second category includes regulations interpreting Code provisions that, while not repealed, have been significantly revised, and the existing regulations do not account for these statutory changes. To fall in this category, these statutory changes must have rendered the entire regulation inapplicable. The third category includes regulations that, by the terms of the relevant Code provisions or the regulations themselves, are no longer applicable. This category would include, for example, expired temporary regulations; a Code provision that only applies to returns filed before January 1, 1996; or regulations providing for a transition rule that applies only to transactions entered into between January 1, 2000, and March 1, 2001. The specific regulations that fall within each of these three categories are detailed below. The 79 tax regulations proposed to be amended are regulations that make reference to the 298 tax regulations proposed to be removed. Each amendment removes one or more references to a regulation that is proposed to be removed. For example, Sec. 31.3121(b)(10)-1 is proposed to be amended to remove a reference to Sec. 31.3121(b)(8)-2, which is proposed to be removed. The proposed amendments also include proposed amendments to remove references to regulations in the authority citation for part 602 of title 26 of the CFR, OMB Control Numbers Under the Paperwork Reduction Act, in cases where regulations are proposed to be removed from the CFR and, in the case of Sec. Sec. 1.103-15AT and 1.103-18 because these regulations were previously removed from the CFR without corresponding amendment to Part 602. I. Regulations Interpreting Repealed Code Provisions 26 CFR Part 1 Treasury Regulations Sec. Sec. 1.23-1 through 1.23-6. These regulations provide guidance under former section 23. Former section 23 was repealed by section 11801(a) of the Omnibus Budget Reconciliation Act of 1990, effective November 5, 1990. Public Law 101-508. Treasury Regulations Sec. 1.46-11. These regulations provide guidance under former section 46. Former section 46 was repealed by section 11813 of the Omnibus Budget Reconciliation Act of 1990, effective generally with respect to property placed in service after December 31, 1990. Public Law 101-508. Treasury Regulations Sec. Sec. 1.56A-1 through 1.56A-5, 1.58-1, and 1.58-9. These regulations provide guidance relating to the alternative minimum tax under section 56A and former section 58. These regulations implement a version of the alternative minimum tax that was repealed by section 701(a) of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. 1.101-5. These regulations provide guidance under section 101(e). Section 101(e) was repealed by section 421(b)(2) of the Deficit Reduction Act of 1984, generally effective for transfers after July 18, 1984, in taxable years ending after July 18, 1984. Public Law 98-369. Treasury Regulations Sec. 1.103-2. These regulations provide guidance regarding the tax exemption for dividends from shares and stock of federal agencies or instrumentalities under former section 103. Former section 103 was repealed by section 6 of the Public Debt Act of 1942, effective for securities issued after March 28, 1942. Public Law 77-510. Treasury Regulations Sec. Sec. 1.103-3 through 1.103-6. These regulations provide guidance regarding the tax exemption for interest on United States obligations under former section 103. Former section 103 was repealed in part by section 4 of the Public Debt Act of 1941, effective for obligations issued on or after February 28, 1941. Public Law 77-7. Treasury Regulations Sec. 1.168(f)(8)-1T. These regulations provide guidance [[Page 6808]] under section 168(f)(8). Section 168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, effective with respect to property placed in service after December 31, 1986, in taxable years ending after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. 1.177-1. These regulations provide guidance under section 177. Section 177 was repealed by section 241(a) of the Tax Reform Act of 1986, generally effective with respect to expenditures paid or incurred after December 31, 1986. Public Law 99- 514. Treasury Regulations Sec. 1.179A-1. These regulations provide guidance under section 179A. Section 179A was repealed by section 221(a)(34)(A) of the Tax Increase Prevention Act of 2014, effective December 19, 2014. Public Law 113-295. Treasury Regulations Sec. Sec. 1.244-1 and 1.244-2. These regulations provide guidance under section 244. Section 244 was repealed by section 221(a)(41)(A) of the Tax Increase Prevention Act of 2014, effective December 19, 2014. Public Law 113-295. Treasury Regulations Sec. Sec. 1.341-1 through 1.341-7. These regulations provide guidance under section 341. Section 341 was temporarily repealed until December 31, 2010, by section 302(e)(4) of the Jobs and Growth Tax Relief and Reconciliation Act of 2003, effective for taxable years beginning after December 31, 2002. Public Law 108-27. Section 102 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, extended the repeal until December 31, 2012. Public Law 111-312. Section 102(a) of the American Taxpayer Relief Act of 2012 made the repeal of section 341 permanent. Public Law 112-240. Treasury Regulations Sec. Sec. 1.405-1 through 1.405-3. These regulations provide guidance under section 405 relating to qualified bond purchase plans. Section 405 was repealed by section 491(a) of the Deficit Reduction Act of 1984, effective for obligations issued after December 31, 1983. Public Law 98-369. Treasury Regulations Sec. 1.501(k)-1. These regulations provide guidance under section 501(s) relating to nonexemption of Communist- controlled organizations. Section 501(s) was repealed by section 221(a)(62) of the Tax Increase Prevention Act of 2014, effective December 19, 2014. Public Law 113-295. Treasury Regulations Sec. Sec. 1.551-3 through 1.551-5. These regulations provide guidance under section 551. Section 551 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. Sec. 1.552-1 through 1.552-5. These regulations provide guidance under section 552. Section 552 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. 1.553-1. These regulations provide guidance under section 553. Section 553 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. 1.554-1. These regulations provide guidance under section 554. Section 554 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. Sec. 1.555-1 and 1.555-2. These regulations provide guidance under section 555. Section 555 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. Sec. 1.556-1 through 1.556-3. These regulations implement section 556. Section 556 was repealed by section 413(a)(1) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. Sec. 1.586-1 and 1.586-2. These regulations provide guidance under section 586. Section 586 was repealed by section 901(c) of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. 1.595-1. These regulations provide guidance under section 595. Section 595 was repealed by section 1616(b)(8) of the Small Business Job Protection Act of 1996, effective for property acquired (by foreclosure or otherwise) in taxable years beginning after December 31, 1995. Public Law 104-188. Treasury Regulations Sec. 1.621-1. These regulations provide guidance under section 621. Section 621 was repealed by section 11801(a)(28) of the Omnibus Budget Reconciliation Act of 1990, effective November 5, 1990. Public Law 101-508. Treasury Regulations Sec. Sec. 1.669(a)-1A, 1.669(b)-1A, 1.669(c)- 1A through 1.669(c)-3A, 1.669(d)-1A, 1.669(e)-1A, 1.669(e)-2A, 1.669(f)-1A, and 1.669(f)-2A. These regulations provide guidance under section 669. Section 669 was repealed by section 701(d) of the Tax Reform Act of 1976, effective with respect to distributions made in taxable years beginning after December 31, 1975. Public Law 94-455. Treasury Regulations Sec. Sec. 1.802(b)-1, 1.802-2, and 1.802-4. These regulations provide guidance under section 802. Section 802 was repealed by section 211(a) of the Deficit Reduction Act of 1984, effective for taxable years beginning after December 31, 1983. Public Law 98-369. Treasury Regulations Sec. Sec. 1.806-1 and 1.806-2. These regulations provide guidance under former section 806. Former section 806 was repealed by section 211(a) of the Deficit Reduction Act of 1984, effective for taxable years beginning after December 31, 1983. Public Law 98-369. Treasury Regulations Sec. Sec. 1.809-1, 1.809-3, 1.809-7, and 1.809-8. These regulations provide guidance under former section 809 (as enacted by section 2(a) of the Life Insurance Company Income Tax Act of 1959, Public Law 86-69). Former section 809 was repealed and replaced with a new section 809 by section 211(a) of the Deficit Reduction Act of 1984, effective for taxable years beginning after December 31, 1983. Public Law 98-369. Treasury Regulations Sec. Sec. 1.809-9 and 1.809-10. These regulations provide guidance under section 809 (as enacted by section 211(a) of the Deficit Reduction Act of 1984, Pub. L. 98-369). Section 809 was repealed by section 205(a) of the Pension Funding Equity Act of 2004, effective for taxable years beginning after December 31, 2004. Public Law 108-218. Treasury Regulations Sec. Sec. 1.810-1 and 1.810-4. These regulations provide [[Page 6809]] guidance under former section 810. Former section 810 was repealed by section 211(a) of the Deficit Reduction Act of 1984, effective for taxable years beginning after December 31, 1983. Public Law 98-369. Treasury Regulations Sec. Sec. 1.821-1 through 1.821-5. These regulations provide guidance under section 821. Section 821 was repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. Sec. 1.823-1 through 1.823-8. These regulations provide guidance under section 823. Section 823 was repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. Sec. 1.825-1 through 1.825-3. These regulations provide guidance under section 825. Section 825 was repealed by section 1024(a)(1) of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986. Public Law 99-514. Treasury Regulations Sec. Sec. 1.921-1T through 1.921-3T. These regulations provide guidance under section 921. Section 921 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106-519. Treasury Regulations Sec. 1.922-1. These regulations provide guidance under section 922. Section 922 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106- 519. Treasury Regulations Sec. 1.923-1T. These regulations provide guidance under section 923. Section 923 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106- 519. Treasury Regulations Sec. Sec. 1.924(a)-1T, 1.924(c)-1, 1.924(d)- 1, and 1.924(e)-1. These regulations provide guidance under section 924. Section 924 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106-519. Treasury Regulations Sec. Sec. 1.925(a)-1, 1.925(a)-1T, and 1.925(b)-1T. These regulations provide guidance under section 925. Section 925 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106-519. Treasury Regulations Sec. Sec. 1.926(a)-1 and 1.926(a)-1T. These regulations provide guidance under section 926. Section 926 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106-519. Treasury Regulations Sec. Sec. 1.927(b)-1T, 1.927(d)-1, 1.927(e)- 1, 1.927(e)-2T, and 1.927(f)-1. These regulations provide guidance under section 927. Section 927 was repealed by section 2 of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000, effective for transactions after September 30, 2000. Public Law 106-519. Treasury Regulations Sec. Sec. 1.941-1 through 1.941-3. These regulations provide guidance under former section 941. Former section 941 was repealed by section 1053(c) of the Tax Reform Act of 1976, effective for taxable years beginning after December 31, 1975. Public Law 94-455. Treasury Regulations Sec. 1.943-1. These regulations provide guidance under former section 943. Former section 943 was repealed by section 1053(c) of the Tax Reform Act of 1976, effective for taxable years beginning after December 31, 1975. Public Law 94-455. Treasury Regulations Sec. 1.951-2. These regulations coordinate section 951 with section 1247(a). Section 1247 was repealed by section 413(a)(3) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. Sec. 1.963-1, 1.963-4, 1.963-5, 1.963-7, and 1.963-8. These regulations provide guidance under section 963. Section 963 was repealed by section 602(a)(1) of the Tax Reduction Act of 1975, effective for taxable years of foreign corporations beginning after December 31, 1975, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 94-12. Treasury Regulations Sec. 1.1034-1. These regulations provide guidance under section 1034. Section 1034 was repealed by section 312(b) of the Taxpayer Relief Act of 1997, effective generally for sales and exchanges after May 6, 1997. Public Law 105-34. Treasury Regulations Sec. Sec. 1.1232-2 and 1.1232-4. These regulations provide guidance under sections 1232 and 1232B. Sections 1232 and 1232B were repealed by section 42(a)(1) of the Deficit Reduction Act of 1984, effective for taxable years ending after July 18, 1984. Public Law 98-369. Treasury Regulations Sec. Sec. 1.1247-1 through 1.1247-5. These regulations provide guidance under section 1247. Section 1247 was repealed by section 413(a)(3) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. 1.1491-1. These regulations provide guidance under section 1491. Section 1491 was repealed by section 1131(a) of the Taxpayer Relief Act of 1997, effective August 5, 1997. Public Law 105-34. Treasury Regulations Sec. 1.1492-1. These regulations provide guidance under section 1492. Section 1492 was repealed by section 1131(a) of the Taxpayer Relief Act of 1997, effective August 5, 1997. Public Law 105-34. Treasury Regulations Sec. 1.1493-1. These regulations provide guidance under section 1493. Section 1493 was repealed by section 103 of the Foreign Investors Tax Act of 1966, effective for taxable years beginning after December 31, 1966. Public Law 89-809. Treasury Regulations Sec. Sec. 1.1494-1 and 1.1494-2. These regulations provide guidance under section 1494. Section 1494 was repealed by section 1131(a) of the Taxpayer Relief Act of 1997, effective August 5, 1997. Public Law 105-34. Treasury Regulations Sec. Sec. 1.6035-1 and 1.6035-3. These regulations provide guidance under former section 6035. Former section 6035 was repealed by section 413(c)(26) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. 26 CFR Part 5c Treasury Regulations Sec. Sec. 5c.103-1 through 5c.103-3. These regulations provide guidance relating to section 168(f)(8). Section 168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, effective with respect to property placed in service after December 31, 1986, in taxable years ending after December 31, 1986. Public Law 99- 514. Treasury Regulations Sec. Sec. 5c.168(f)(8)-1 through 5c.168(f)(8)-11. These regulations provide guidance under [[Page 6810]] section 168(f)(8). Section 168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, effective with respect to property placed in service after December 31, 1986, in taxable years ending after December 31, 1986. Public Law 99-514. 26 CFR Part 5f Treasury Regulations Sec. 5f.168(f)(8)-1. These regulations implement the transitional rules provided by section 208(d)(2) and (3) of the Tax Equity and Fiscal Responsibility Act of 1982, Public Law 97- 248, for certain safe harbor leases under section 168(f)(8). Section 168(f)(8) was repealed by section 201(a) of the Tax Reform Act of 1986, effective with respect to property placed in service after December 31, 1986, in taxable years ending after December 31, 1986. Public Law 99- 514. 26 CFR Part 7 Treasury Regulations Sec. Sec. 7.105-1 and 7.105-2. These regulations provide guidance under section 105(d) relating to the taxation of disability payments. Section 105(d) was repealed by section 122(b) of the Social Security Amendments of 1983, effective for taxable years beginning after December 31, 1983. Public Law 98-21. 26 CFR Part 31 Treasury Regulations Sec. 31.3121(a)(9)-1. These regulations provide guidance under section 3121(a)(9) relating to payments to employees for nonwork periods. Section 3121(a)(9) was repealed by section 324(a)(3)(B) of the Social Security Amendments of 1983, effective with respect to remuneration paid after December 31, 1983. Public Law 98-21. Treasury Regulations Sec. Sec. 31.3121(k)-1 through 31.3121(k)-4. These regulations implement section 3121(k) and provide guidance on the constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations. Section 3121(k) was repealed by section 102(b)(2) of the Social Security Amendments of 1983, effective April 20, 1983. Public Law 98-21. 26 CFR Part 48 Treasury Regulations Sec. 48.4041-18. These regulations provide guidance under section 4041(k). Section 4041(k) was repealed by section 301(c)(6) of the American Jobs Creation Act of 2004, effective for fuel sold or used after December 31, 2004. Public Law 108-357. Treasury Regulations Sec. 48.4091-3. These regulations provide guidance under section 4091. Section 4091 was repealed by section 853(d)(1) of the American Jobs Creation Act of 2004, effective with respect to aviation-grade kerosene removed, entered, or sold after December 31, 2004. Public Law 108-357. 26 CFR Part 49 Treasury Regulations Sec. Sec. 49.4263-1 through 49.4263-4. These regulations provide rules relating to commutation tickets, transportation payments not exceeding $0.60, air transportation provided to certain organizations, and services provided to members of the armed forces under former section 4263. Former section 4263 was repealed by section 205(c)(1) of the Airport and Airway Development Act of 1970, effective July 1, 1970. Public Law 91-258. 26 CFR Part 54 Treasury Regulations Sec. 54.4972-1. These regulations provide guidance under former section 4972 relating to the tax on excess contributions for self-employed individuals. Former section 4972 was repealed by section 237(c)(1) of the Tax Equity and Fiscal Responsibility Act of 1982, effective for taxable years beginning after December 31, 1983. Public Law 97-248. Treasury Regulations Sec. 54.4981A-1T. These regulations provide guidance under section 4981A relating to the tax on excess distributions and excess accumulations, which section was redesignated as section 4980A by section 1011A(g) of the Technical and Miscellaneous Revenue Act of 1988. Public Law 100-647. Section 4980A in turn was repealed by section 1073(c) of the Taxpayer Relief Act of 1997. Public Law 105-34. The excess distribution repeal was effective for distributions received after December 31, 1996. The excess retirement accumulation repeal was effective for estates of decedents dying after December 31, 1996. 26 CFR Part 301 Treasury Regulations Sec. 301.6035-1. These regulations provide guidance under former section 6035. Former section 6035 was repealed by section 413(c)(26) of the American Jobs Creation Act of 2004, effective for taxable years of foreign corporations beginning after December 31, 2004, and for taxable years of United States shareholders with or within which such taxable years of foreign corporations end. Public Law 108-357. Treasury Regulations Sec. 301.6241-1T. These regulations provide guidance under former section 6241. Former section 6241 was repealed by section 1307(c)(1) of the Small Business Job Protection Act of 1996, effective for taxable years beginning after December 31, 1996. Public Law 104-188. Treasury Regulations Sec. 301.6245-1T. These regulations provide guidance under former section 6245. Former section 6245 was repealed by section 1307(c)(1) of the Small Business Job Protection Act of 1996, effective for taxable years beginning after December 31, 1996. Public Law 104-188. Treasury Regulations Sec. 301.6501(o)-1. These regulations provide guidance under section 6501 for the work incentive program credit carryback. The work incentive program credit under sections 40, 50A, and 50B was repealed by section 474(m) of the Deficit Reduction Act of 1984, effective for taxable years beginning after December 31, 1983. Public Law 98-369. II. Regulations Interpreting Code Provisions That Have Been Significantly Revised 26 CFR Part 1 Treasury Regulations Sec. 1.42-2. These regulations provide guidance under section 42. Section 3003(f) of the Housing and Economic Recovery Act of 2008 revised section 42(d)(6), removing the requirement of a waiver upon application by the taxpayer and provided that the 10- year rule did not apply to any Federal- or State-assisted building, effective generally for buildings placed in service after July 30, 2008, rendering these regulations no longer applicable. Public Law 110- 289. Treasury Regulations Sec. Sec. 1.103(n)-1T through 1.103(n)-7T. These regulations provide guidance under section 103(n). Section 103 was revised by section 1301 of the Tax Reform Act of 1986 by the removal of section 103(n), effective generally for bonds issued after August 15, 1986, rendering these regulations no longer applicable. Public Law 99-514. Treasury Regulations Sec. Sec. 1.178-2 and 1.178-3. These regulations provide guidance under former section 178(b) and section 178(c). Revisions to section 178 in section 201(d)(2) of the Tax Reform Act of 1986, effective for property placed in service after December 31, 1986, in taxable years ending after December 31, 1986, rendered these regulations no longer applicable. Public Law 99-514. Treasury Regulations Sec. Sec. 1.401-11 through 1.401-13. These regulations provide rules relating to special requirements for plans benefitting owner-employees under section 401. Section 401 was revised by section 237 of the Tax Equity and Fiscal Responsibility Act of 1982, effective for taxable years beginning after December [[Page 6811]] 31, 1983, rendering these regulations no longer applicable. Public Law 97-248. Treasury Regulations Sec. Sec. 1.401(e)-1 through 1.401(e)-6. These regulations provide rules relating to special requirements for plans benefitting owner-employees under section 401. Section 401 was revised by section 237 of the Tax Equity and Fiscal Responsibility Act of 1982, effective for taxable years beginning after December 31, 1983, rendering these regulations no longer applicable. Public Law 97-248. Treasury Regulations Sec. Sec. 1.404(a)-4 through 1.404(a)-7 and Sec. 1.404(a)-9. These regulations set forth rules relating to the deductible limit for certain retirement plan contributions under section 404. Revisions to section 404(a)(1) by section 1013(c)(1) of the Employee Retirement Income Security Act of 1974, effective for plan years beginning after September 2, 1974, rendered these regulations no longer applicable. Public Law 93-406. Treasury Regulations Sec. 1.410(b)-1. These regulations provide minimum coverage requirements under section 410(b). Revisions to section 410(b) by section 1112(a) of the Tax Reform Act of 1986, effective generally for plan years beginning after December 31, 1988, rendered these regulations no longer applicable. Public Law 99-514. Treasury Regulations Sec. 1.412(l)(7)-1. These regulations provide mortality tables used to determine current liability pursuant to section 412(l)(7)(C)(ii)(II). Section 412 was revised by section 111(a) of the Pension Protection Act of 2006 by the removal of section 412(I)(7), effective for plan years beginning after December 31, 2007, rendering these regulations no longer applicable. Public Law 109-280. Treasury Regulations Sec. 1.665(f)-1A. These regulations provide for the treatment of undistributed capital gains under section 665(f). Section 665 was revised by section 701(d)(3) of the Tax Reform Act of 1976 by the removal of section 665(f), effective for distributions made in taxable years beginning after December 31, 1975, rendering these regulations no longer applicable. Public Law 94-455. Treasury Regulations Sec. 1.665(g)-1A. These regulations provide the applicable definition of capital gain distribution under section 665(g). Section 665 was revised by section 701(d)(3) of the Tax Reform Act of 1976 by the removal of section 665(g), effective for distributions made in taxable years beginning after December 31, 1975, rendering these regulations no longer applicable. Public Law 94-455. Treasury Regulations Sec. 1.667(a)-1A. These regulations provide guidance under section 667. Section 701(a)(1) of the Tax Reform Act of 1976 revised section 667, effective for taxable years beginning after December 31, 1975, rendering these regulations no longer applicable. Public Law 94-455. Treasury Regulations Sec. 1.831-4. These regulations provide guidance relating to the election under former section 831(b) for a multiple line company to be taxed on total income. Section 1024(a)(4) of the Tax Reform Act of 1986 revised section 831(b), effective for taxable years beginning after December 31, 1986, rendering these regulations no longer applicable. Public Law 99-514. 26 CFR Part 5f Treasury Regulations Sec. 5f.103-3. These regulations provide guidance under section 103(l). Section 103 was revised by section 1301 of the Tax Reform Act of 1986 by the removal of section 103(l), effective generally for bonds issued after August 15, 1986, rendering these regulations no longer applicable. Public Law 99-514. 26 CFR Part 7 Treasury Regulations Sec. 7.704-1. These regulations provide guidance under section 704(d). Section 201(b)(1) of the Revenue Act of 1978 revised section 704(d), effective for taxable years beginning after December 31, 1978, rendering these regulations no longer applicable. Public Law 95-600. 26 CFR Part 11 Treasury Regulations Sec. 11.401(d)(1)-1. These regulations provide rules relating to special requirements for plans benefitting owner-employees under section 401. Section 401 was revised by section 237 of the Tax Equity and Fiscal Responsibility Act of 1982, effective for taxable years beginning after December 31, 1983, rendering these regulations no longer applicable. Public Law 97-248. Treasury Regulations Sec. 11.402(e)(4)(A)-1. These regulations provide rules on lump sum distributions in the case of an employee who has separated from service. Section 402 was revised by section 104 of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986, rendering these regulations no longer applicable. Public Law 99-514. Treasury Regulations Sec. 11.402(e)(4)(B)-1. These regulations provide rules on an election to treat an amount as a lump sum distribution under section 402(e)(4)(A). Section 402 was revised by section 104 of the Tax Reform Act of 1986, effective for taxable years beginning after December 31, 1986, rendering these regulations no longer applicable. Public Law 99-514. 26 CFR Part 16 Treasury Regulations Sec. 16.3-1. These regulations provide guidance under section 6048. Section 1901(a) of the Small Business Job Protection Act of 1996 revised section 6048, effective generally August 20, 1996, rendering these regulations no longer applicable. Public Law 104-188. Because these regulations are the only regulations in part 16 of the CFR, part 16 of the CFR is proposed to be removed. 26 CFR Part 20 Treasury Regulations Sec. 20.2201-1. These regulations provide guidance under section 2201. Section 103(a) of the Victims of Terrorism Tax Relief Act of 2001 revised section 2201, effective for estates of certain decedents dying on or after September 11, 2001, rendering these regulations no longer applicable. Public Law 107-134. 26 CFR Part 31 Treasury Regulations Sec. 31.3121(b)(8)-2. These regulations provide guidance under section 3121(b)(8)(B). Section 102 of the Social Security Amendments of 1983 revised section 3121(b)(8)(B), effective generally with respect to services performed after December 31, 1983, by removing the Federal Insurance Contributions Act (FICA) tax exemption for organizations described in section 501(c)(3) which are exempt from income tax under section 501(a), rendering these regulations no longer applicable. Public Law 98-21. 26 CFR Part 49 Treasury Regulations Sec. Sec. 49.4252-1, 49.4252-3, 49.4252-6, and 49.4252-7. These regulations provide rules relating to general telephone services (as defined under former section 4252(a)), telegraph services (as defined under former section 4252(c)), wire mileage services (as defined under section 4252(e)), and wire and equipment services (as defined under section 4252(f)). Section 302 of the Excise Tax Reduction Act of 1965 revised section 4252 to remove these subsections and, accordingly, the tax on the described services, effective generally January 1, 1966, rendering these regulations no longer applicable. Public Law 89-44. Treasury Regulations Sec. Sec. 49.4253-8 and 49.4253-9. These regulations provide rules under former section 4053(h) and former section 4053(i) relating to wire mileage services. Section 302 of the Excise Tax Reduction Act of 1965 revised section 4253 to remove these subsections, effective generally January 1, 1966, rendering these regulations no longer applicable. Public Law 89-44. [[Page 6812]] 26 CFR Part 301 Treasury Regulations Sec. 301.6048-1. These regulations provide guidance under section 6048. Section 1901(a) of the Small Business Job Protection Act of 1996 revised section 6048, effective generally August 20, 1996, rendering these regulations no longer applicable. Public Law 104-188. Treasury Regulations Sec. 301.6511(d)-7. These regulations provide guidance under former section 6511(d)(7). Section 6511 was revised by section 8(b)(2) of an act to revise miscellaneous timing requirements of the revenue laws, and for other purposes, by the removal of former section 6511(d)(7), effective for carrybacks arising in taxable years beginning after November 10, 1978, rendering these regulations no longer applicable. Public Law 95-628. 26 CFR Part 404 Treasury Regulations Sec. 404.6048-1. These regulations provide guidance under section 6048. Section 1901(a) of the Small Business Job Protection Act of 1996 revised section 6048, effective generally August 20, 1996, rendering these regulations no longer applicable. Public Law 104-188. III. Regulations Having No Future Applicability Under the Code or Regulations 26 CFR Part 1 Treasury Regulations Sec. 1.56-1. These regulations provide guidance under section 56. The alternative minimum tax book income adjustment described in these regulations was only in effect for taxable years beginning in 1987 through 1989. Treasury Regulations Sec. 1.61-2T. These regulations provide guidance under section 61. These regulations apply only to fringe benefits for taxable years 1985 through 1988. Treasury Regulations Sec. Sec. 1.132-1T, 1.132-2T, 1.132-3T, 1.132-4T, 1.132-5T, 1.132-6T, 1.132-7T, and 1.132-8T. These regulations provide guidance under section 132. These regulations apply only to fringe benefits for taxable years 1985 through 1988. Treasury Regulations Sec. Sec. 1.148-1A through 1.148-6A, 1.148- 9A, 1.148-10A, 1.149(d)-1A, and 1.150-1A. These regulations provide guidance under sections 148A, 149A, and 150A. These regulations apply only to bonds sold prior to July 8, 1997. Treasury Regulations Sec. 1.165-13T. These regulations provide guidance under section 165. These regulations apply only to losses attributable to straddles (in general, offsetting positions in personal property as described in section 1092) entered into before January 1, 1982. Treasury Regulations Sec. 1.401-4. These regulations provide nondiscrimination rules under section 401(a)(4). These regulations generally apply only to plan years beginning before January 1, 1994. Treasury Regulations Sec. 1.401-5. These regulations provide guidance under section 401. These regulations provide rules for correcting provisions for a plan put into effect before September 2, 1974, and to which the provisions of section 401(b) (which became effective September 2, 1974) do not apply. Treasury Regulations Sec. 1.401-8. These regulations provide guidance under section 401. These regulations apply only to custodial accounts prior to January 1, 1974. Treasury Regulations Sec. 1.402(e)-1. These regulations provide guidance under section 402. These regulations provide rules on distributions made after December 31, 1953, and before January 1, 1955, as a result of certain plan terminations. Treasury Regulations Sec. 1.404(a)-2A. These regulations provide guidance under section 404. These regulations specify information that must be furnished for an employer to claim a retirement plan deduction for a taxable year ending on or after December 31, 1971, and before December 31, 1975. Treasury Regulations Sec. 1.404(a)(8)-1T. These regulations provide guidance under section 404. These regulations apply the provisions of a technical correction in anticipation of enactment of that correction and are no longer applicable pursuant to subsequent legislation. Treasury Regulations Sec. 1.404(e)-1. These regulations provide guidance under section 404. These regulations provide rules regarding deductions for retirement plan contributions on behalf of self-employed individuals for years before January 1, 1974. Treasury Regulations Sec. 1.411(a)-9. These regulations provide guidance under section 411. These regulations provide break-in-service rules that are no longer applicable. Treasury Regulations Sec. 1.411(d)-5. These regulations provide guidance under section 411. They provide rules on a special class-year vesting rule, which generally does not apply for plan years beginning after December 31, 1988. Treasury Regulations Sec. 1.412(b)-5. These regulations provide guidance under section 412. These regulations relate to an amortization election that was available to a multiemployer plan for a plan year beginning before January 1, 1982. Treasury Regulations Sec. 1.412(c)(1)-3T. These regulations provide guidance under section 412. These regulations provide rules on applying the minimum funding requirements to restored plans. These regulations were issued as temporary regulations on October 22, 1990, and expired in 1993, pursuant to section 7805(e)(2). Treasury Regulations Sec. Sec. 1.453-4 through 1.453-6 and 1.453- 10. These regulations provide guidance under section 453 relating to installment sales. These regulations do not apply to installment sales occurring in taxable years ending after October 19, 1980. Treasury Regulations Sec. 1.453A-2. These regulations provide guidance under section 453A. These regulations do not apply to any taxable year beginning after December 31, 1986. Treasury Regulations Sec. 1.475(b)-4. These regulations provide guidance under section 475. These regulations provide transitional rules for section 475 identification purposes for periods before February 1, 1994. Treasury Regulations Sec. 1.503(e)-4. These regulations provide guidance under section 503. These regulations provide rules relating to the denial of deductions with respect to gifts or contributions made before January 1, 1970. Treasury Regulations Sec. Sec. 1.593-1 through 1.593-11. These regulations implement section 593(a) through (d). Section 593(a) through (d) does not apply to taxable years beginning after December 31, 1995. Treasury Regulations Sec. 1.802-5. These regulations provide guidance under section 802(a)(3). Section 802(a)(3) applies only for taxable years beginning in 1959 or 1960. Treasury Regulations Sec. Sec. 1.803-1 through 1.803-7. These regulations provide guidance under section 803. These regulations apply only to taxable years beginning after December 31, 1953, and before January 1, 1955. Treasury Regulations Sec. Sec. 1.822-1 and 1.822-2. These regulations provide guidance under section 822. These regulations apply only to taxable years beginning after December 31, 1953, but before January 1, 1955, and ending after August 16, 1954. Treasury Regulations Sec. 1.832-7T. These regulations provide guidance under section 832. These regulations apply only to taxable years ending before January 1, 1990. Treasury Regulations Sec. 1.962-4. These regulations provide guidance under section 962. These regulations apply only to taxable years beginning before January 1, 1966. [[Page 6813]] Treasury Regulations Sec. 1.6049-7T. These regulations provide guidance under section 6049. The guidance in these temporary regulations was incorporated into Sec. 1.6049-7(f)(2)(i)(G)(2) in T.D. 8431, which was published in the Federal Register on September 3, 1992. Treasury Regulations Sec. 1.6050H-1T. These regulations provide guidance under section 6050H. These regulations apply only to information reporting of mortgage interest received after December 31, 1984, and before January 1, 1988. Treasury Regulations Sec. 1.6654-4. These regulations provide guidance under section 6654. These regulations apply only to underpayment of estimated tax for taxable years beginning after December 31, 1970, and ending before January 1, 1972. 26 CFR Part 5 Treasury Regulations Sec. 5.856-1. These regulations provide transition rules for extensions of a grace period for treating certain property as foreclosure property under section 856(e), as revised by section 363(c) of the Revenue Act of 1978, effective for extensions granted after November 6, 1978, for periods beginning after December 31, 1977. Public Law 95-600. These regulations do not apply to extensions filed on or after March 29, 1980. 26 CFR Part 11 Treasury Regulations Sec. 11.404(a)(6)-1. These regulations provide guidance under section 404. These regulations provide rules regarding an election pursuant to section 402 of the Tax Reduction Act of 1975, Public Law 94-12, to apply the provisions of section 404(a)(6) before the generally applicable effective date (plan years beginning on or after January 1, 1976) for existing plans. 26 CFR Part 13 Treasury Regulations Sec. 13.4. These regulations provide rules relating to arbitrage bonds under section 103. These regulations were published in the Federal Register in 1970 (T.D. 7072) and were superseded by a document published in the Federal Register on May 3, 1973 (T.D. 7273). Current regulations relating to arbitrage bonds are found in Sec. Sec. 1.148-1 through 1.148-11. 26 CFR Part 19 Treasury Regulations Sec. 19.3-1. These regulations provide guidance to determine the appropriate interest rate for purposes of section 483. These regulations were published in the Federal Register on April 7, 1964, and were superseded by Sec. Sec. 1.483-1 and 1.483- 2, which were published in the Federal Register on January 25, 1966. T.D. 6873. Because these regulations are the only regulations in part 19 of the CFR, part 19 of the CFR is proposed to be removed. 26 CFR Part 25 Treasury Regulations Sec. 25.2522(a)-2. These regulations provide guidance under section 2522. These regulations pertain only to transfers made before August 1, 1969. 26 CFR Part 49 Treasury Regulations Sec. 49.4251-3. These regulations provide guidance under section 4251. These regulations provide transition rules for 1959 returns with respect to the applicability of Sec. Sec. 49.4251-1, 49.4251-2, and 49.4251-4 (telephone excise tax regulations). These regulations are no longer applicable because the transition period has ended. Treasury Regulations Sec. 49.4263-6. These regulations provide guidance under section 4263. These regulations apply only to services provided prior to November 16, 1962. 26 CFR Part 55 Treasury Regulations Sec. 55.4981-1. These regulations provide guidance under section 4981. These regulations apply only to taxable years ending on or before January 1, 1987. 26 CFR Part 148 Treasury Regulations Sec. 148.1-5. These regulations provide guidance under section 4216(b). These regulations were superseded by Sec. Sec. 48.4216(b)-1 through 48.4216(b)-4, effective April 23, 1979. Because these regulations are the only regulations in part 148 of the CFR, part 148 of the CFR is proposed to be removed. 26 CFR Part 301 Treasury Regulations Sec. 301.6096-2. These regulations provide guidance under section 6096. These regulations apply only to taxable years ending on or after December 31, 1972, and beginning before January 1, 1973. Treasury Regulations Sec. Sec. 301.6501(o)-2 and 301.6501(o)-3. These regulations provide guidance under section 6501. These regulations do not apply to taxable years beginning on or after September 4, 1982. Treasury Regulations Sec. 301.6511(g)-1. These regulations provide guidance under section 6511. These regulations do not apply to taxable years beginning on or after September 4, 1982. Treasury Regulation Sec. 301.6723-1A. These regulations provide guidance under section 6723. These regulations apply only to information returns and payee statements due after December 31, 1986, and before January 1, 1990. IV. Proposed Applicability Date The removal of these regulations is proposed to be applicable as of the date the Treasury decision adopting this notice of proposed rulemaking is published in the Federal Register. Special Analyses These regulations propose to remove regulations that have no current or future applicability. Therefore, the regulations will have no economic effect and do not impose a collection of information on small entities. An economic analysis under E.O. 12866 and an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) are not required. Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are timely submitted to the IRS as prescribed in the preamble under the ADDRESSES section. The Treasury Department and the IRS request comments on all aspects of these proposed regulations, including whether any of the regulations proposed to be removed continue to serve any useful purpose and should not be removed and whether there are other regulations that no longer serve a useful purpose and should be removed. All comments submitted will be made available at www.regulations.gov or upon request. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. Drafting Information The principal author of these proposed regulations is Mark A. Bond of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. [[Page 6814]] 26 CFR Part 5 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 5c Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 5f Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 7 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 11 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 13 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 16 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 19 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 20 Estate taxes, Reporting and recordkeeping requirements. 26 CFR Part 25 Gift taxes, Reporting and recordkeeping requirements. 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation. 26 CFR Part 48 Excise taxes, Reporting and recordkeeping requirements. 26 CFR Part 49 Excise taxes, Reporting and recordkeeping requirements, Telephone, Transportation. 26 CFR Part 54 Excise taxes, Pensions, Reporting and recordkeeping requirements. 26 CFR Part 55 Excise taxes, Investments, Reporting and recordkeeping requirements. 26 CFR Part 148 Excise taxes, Reporting and recordkeeping requirements. 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. 26 CFR Part 404 Reporting and recordkeeping requirements, Taxes. 26 CFR Part 601 Administrative practice and procedure, Freedom of information, Reporting and recordkeeping requirements, Taxes. 26 CFR Part 602 Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 31, 48, 49, 54, 55, 148, 301, 404, 601, and 602 are proposed to be amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 is amended by: 0 1. Removing the entries for Sec. Sec. 1.23-1 through 1.23-6, 1.42-2, 1.56-1, 1.58-9, 1.61-2T, and 1.132-0 through 1.132-8T; 0 2. Adding entries in alphabetical order for Sec. Sec. 1.132-0 through 1.132-8; and 0 3. Removing the entries for Sec. Sec. 1.168(f)(8)-1T, 1.179A-1, 1.401- 12, 1.475(b)-4, 1.809-10, 1.924(c)-1, 1.924(d)-1, 1.924(e)-1, 1.925(a)- 1, 1.925(a)-1T, 1.925(b)-1T, 1.927(d)-1, 1.927(e)-1, 1.927(e)-2T, 1.927(f)-1, ``1.6035-1 through 1.6035-3'', and 1.6050H-1T to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sections 1.132-0 through 1.132-8 also issued under 26 U.S.C. 132. * * * Sec. Sec. 1.23-1 through 1.23-6 [Removed] 0 Par. 2. Sections 1.23-1 through 1.23-6 are removed. Sec. 1.42-2 [Removed and Reserved] 0 Par. 3. Section 1.42-2 is removed and reserved. Sec. 1.46-11 [Removed] 0 Par. 4. Section 1.46-11 is removed. Sec. 1.56-1 [Removed] 0 Par. 5. Section 1.56-1 is removed. Sec. 1.56(g)-1 [Amended] 0 Par. 6. In Sec. 1.56(g)-1, paragraph (d)(2)(ii)(A) is removed and reserved. Sec. Sec. 1.56A-1 through 1.56A-5 [Removed] 0 Par. 7. Sections 1.56A-1 through 1.56A-5 are removed. Sec. 1.58-1 [Removed and Reserved] 0 Par. 8. Section 1.58-1 is removed and reserved. Sec. 1.58-9 [Removed] 0 Par. 9. Section 1.58-9 is removed. Sec. 1.61-2T [Removed] 0 Par. 10. Section 1.61-2T is removed. Sec. 1.61-21 [Amended] 0 Par. 11. Section 1.61-21 is amended by removing the last sentence in paragraph (a)(6). Sec. 1.72-15 [Amended] 0 Par. 12. Section 1.72-15 is amended by removing the last sentence in paragraph (g). Sec. 1.72-17A [Amended] 0 Par. 13. Section 1.72-17A is amended by removing the last sentence in paragraph (e)(2)(v). Sec. 1.72-18 [Amended] 0 Par. 14. Section 1.72-18 is amended by removing the last sentence in paragraph (b)(1)(iii). Sec. 1.78-1 [Amended] 0 Par. 15. Section 1.78-1 is amended by: 0 1. In paragraph (a), removing the fifth sentence. 0 2. In paragraph (f), removing ``Sec. 1.902-1, Sec. 1.904-5, Sec. 1.960-3, Sec. 1.960-4, and Sec. 1.963-4'' and adding ``Sec. Sec. 1.902-1, 1.904-5, 1.960-3, and 1.960-4''. Sec. 1.101-5 [Removed and Reserved] 0 Par. 16. Section 1.101-5 is removed and reserved. Sec. 1.101-6(a) [Amended] 0 Par. 17. Section 1.101-6(a) is amended by removing the words ``1.101-4, and 1.101-5'' from the first sentence and adding in their place the words ``and 1.101-4''. Sec. Sec. 1.103-2 through 1.103-6 [Removed and Reserved] 0 Par. 18. Sections 1.103-2 through 1.103-6 are removed and reserved. Sec. Sec. 1.103(n)-1T through 1.103(n)-7T [Removed] 0 Par. 19. Sections 1.103(n)-1T through 1.103(n)-7T are removed. Sec. 1.132-1 [Amended] 0 Par. 20. Section 1.132-1 is amended by removing the last sentence of paragraph (g). Sec. Sec. 1.132-1T, 1.132-2T, 1.132-3T, 1.132-4T, 1.132-5T, 1.132-6T, 1.132-7T, and 1.132-8T [Removed] 0 Par. 21. Sections 1.132-1T, 1.132-2T, 1.132-3T, 1.132-4T, 1.132-5T, 1.132-6T, 1.132-7T, and 1.132-8T are removed. [[Page 6815]] Sec. Sec. 1.148-1A through 1.148-6A, 1.148-9A, and 1.148-10A [Removed and Reserved] 0 Par. 22. Sections 1.148-1A through 1.148-6A, 1.148-9A, and 1.148-10A are removed and reserved. Sec. 1.149(d)-1A [Removed] 0 Par. 23. Section 1.149(d)-1A is removed. Sec. 1.150-1A [Removed] 0 Par. 24. Section 1.150-1A is removed. Sec. 1.162-25T [Amended] 0 Par. 25. Section 1.162-25T is amended by removing the language ``1.61- 2T'' and adding ``1.61-21(d)'' in its place in the fourth sentence in Example 1 of paragraph (c). Sec. 1.165-13T [Removed] 0 Par. 26. Section 1.165-13T is removed. Sec. 1.166-4 [Amended] 0 Par. 27. Section 1.166-4 is amended by: 0 1. Removing paragraphs (d)(2) and (3). 0 2. Removing the designation ``(1)'' after the heading of paragraph (d). Sec. 1.168(f)(8)-1T [Removed] 0 Par. 28. Section 1.168(f)(8)-1T is removed. Sec. 1.177-1 [Removed] 0 Par. 29. Section 1.177-1 is removed. Sec. Sec. 1.178-2 and 1.178-3 [Removed] 0 Par. 30. Sections 1.178-2 and 1.178-3 are removed. Sec. 1.179A-1 [Removed and Reserved] 0 Par. 31. Section 1.179A-1 is removed and reserved. Sec. Sec. 1.244-1 and 1.244-2 [Removed] 0 Par. 32. Sections 1.244-1 and 1.244-2 are removed. Sec. 1.274-6T [Amended] 0 Par. 33. Section 1.274-6T is amended by: 0 1. Removing the reference ``Sec. 1.61-2T(f) (5) and (6)'' and adding in its place ``Sec. 1.61-21(f)(5) and (6)'' in paragraphs (a)(3)(i)(E) and (a)(3)(ii)(E). 0 2. Removing the reference ``Sec. 1.61-2T(f)(3)'' and adding in its place ``Sec. 1.61-21(f)(3)'' in paragraphs (a)(3)(i)(F), (a)(3)(ii) introductory text, and (a)(3)(ii)(F). 0 3. Removing the reference ``Sec. 1.61-2T(d)(1)(ii)'' and adding in its place ``Sec. 1.61-21(d)(1)(ii)'' in paragraphs (a)(3)(i)(E), (a)(3)(ii)(E), and (e)(3). 0 4. Removing the reference ``Sec. 1.61-2T(e)(2)'' and adding in its place ``Sec. 1.61-21(e)(2)'' in paragraph (e)(4). 0 5. Removing the reference ``Sec. 1.132-5T(g)'' and adding in its place ``Sec. 1.132-5(g)'' in the last sentence in paragraph (b)(1). 0 6. Removing the reference ``Sec. 1.132-5T(g)(3)'' and adding in its place ``Sec. 1.132-5(g)(3)'' in the last sentence in paragraph (b)(3). Sec. Sec. 1.341-1 through 1.341-7 [Removed] 0 Par. 34. Sections 1.341-1 through 1.341-7 are removed. Sec. 1.381(c)(11)-1 [Amended] 0 Par. 35. Section 1.381(c)(11)-1 is amended by: 0 1. Removing ``and Sec. 1.404(a)-9'' in the second sentence in paragraph (b)(1). 0 2. Removing ``and Sec. 1.401-5'' in the last sentence in paragraph (b)(2). 0 3. Removing ``Sec. 1.404(a)-7, paragraph (e) of Sec. 1.404(a)-9, and'' in the parenthetical of the second sentence of paragraph (d)(2). 0 4. Removing ``computed in accordance with the rules in paragraph (e)(2) of Sec. 1.404(a)-9 for computing limitations when a profit-sharing plan has terminated'' in the third sentence of paragraph (d)(4). 0 5. Removing ``and Sec. 1.404(a)-9'' in the second sentence in paragraph (i). 0 Par. 36. Section 1.401-1 is amended by: 0 1. Removing ``(see paragraph (e) of Sec. 1.401-11)'' in paragraph (a)(3)(iii). 0 2. Removing ``and, in addition, see Sec. 1.401-12 for special rules as to plans covering owner-employees'' in the parenthetical in paragraph (a)(3)(v). 0 3. Removing ``Sec. 1.401-4'' and adding ``Sec. Sec. 1.401(a)(4)-0 through 1.401(a)(4)-13'' in its place in paragraph (a)(3)(vi). 0 4. Revising the last sentence in paragraph (a)(4). 0 5. Removing ``1.401-4'' and adding ``1.401(a)(4)-0 through 1.401(a)(4)- 13'' in its place in the fifth sentence of paragraph (b)(1)(ii). 0 6. Removing ``, 1.404(a)-2A,'' from the last sentence in paragraph (e)(2). The revision reads as follows: Sec. 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) * * * (4) * * * See, generally, Sec. 1.401-10. * * * * * Sec. 1.401-3 [Amended] 0 Par. 37. Section 1.401-3 is amended by: 0 1. Removing ``(see Sec. 1.401-12)'' in the last sentence of paragraph (a)(1). 0 2. Adding ``of the Treasury Regulations in effect on April 1, 2017'' to the end of paragraph (e)(5). Sec. Sec. 1.401-4 and 1.401-5 [Removed and Reserved] 0 Par. 38. Sections 1.401-4 and 1.401-5 are removed and reserved. Sec. 1.401-6 [Amended] 0 Par. 39. Section 1.401-6 is amended by removing ``(see paragraph (c) of Sec. 1.401-4)'' in paragraph (d). Sec. 1.401-8 [Removed and Reserved] 0 Par. 40. Section 1.401-8 is removed and reserved. Sec. 1.401-10 [Amended] 0 Par. 41. Section 1.401-10 is amended by removing the third through seventh sentences in paragraph (a)(1). Sec. Sec. 1.401-11 through 1.401-13 [Removed and Reserved] 0 Par. 42. Sections 1.401-11 through 1.401-13 are removed and reserved. Sec. Sec. 1.401(e)-1 through 1.401(e)-6 [Removed] 0 Par. 43. Sections 1.401(e)-1 through 1.401(e)-6 are removed. Sec. 1.401(f)-1 [Amended] 0 Par. 44. Section 1.401(f)-1 is amended by removing the last sentence in paragraph (a). Sec. 1.402(a)-1 [Amended] 0 Par. 45. Section 1.402(a)-1 is amended by: 0 1. Removing and reserving paragraph (a)(6)(v). 0 2. Removing the last sentence in paragraph (a)(6)(vi). Sec. 1.402(e)-1 [Removed and Reserved] 0 Par. 46. Section 1.402(e)-1 is removed and reserved. Sec. 1.403(a)-1 [Amended] 0 Par. 47. Section 1.403(a)-1 is amended by removing ``through 1.401-13'' in the last sentence in paragraph (f). Sec. 1.404(a)-1 [Amended] 0 Par. 48. Section 1.404(a)-1 is amended by removing ``and Sec. 1.404(e)-1'' from the last sentence in paragraph (a)(1). Sec. 1.404(a)-2 [Amended] 0 Par. 49. Section 1.404(a)-2 is amended by removing ``see Sec. 1.404(a)-2A'' and adding ``and before December 31, 1975, see Sec. 1.404(a)-2A of the Treasury Regulations in effect on April 1, 2017'' in its place in the second sentence in paragraph (i). Sec. 1.404(a)-2A [Removed] 0 Par. 50. Section 1.404(a)-2A is removed. Sec. 1.404(a)-3 [Amended] 0 Par. 51. Section 1.404(a)-3 is amended in paragraph (a) by removing the tenth sentence and removing ``(see Sec. 1.404(a)-4)'' in the last sentence. [[Page 6816]] Sec. Sec. 1.404(a)-4 through 1.404(a)-7 [Removed and Reserved] 0 Par. 52. Sections 1.404(a)-4 through 1.404(a)-7 are removed and reserved. Sec. 1.404(a)-8 [Amended] 0 Par. 53. Section 1.404(a)-8 is amended by removing the second sentence in paragraph (b). Sec. 1.404(a)-9 [Removed and Reserved] 0 Par. 54. Section 1.404(a)-9 is removed and reserved. Sec. 1.404(a)-10 [Amended] 0 Par. 55. Section 1.404(a)-10 is amended by: 0 1. Removing ``and Sec. 1.404(a)-9'' in the three places it appears in paragraph (b). 0 2. Removing the second sentence in paragraph (b). Sec. 1.404(a)(8)-1T [Removed] 0 Par. 56. Section 1.404(a)(8)-1T is removed. Sec. 1.404(e)-1 [Removed and Reserved] 0 Par. 57. Section 1.404(e)-1 is removed and reserved. Sec. 1.404(e)-1A [Amended] 0 Par. 58. Section 1.404(e)-1A is amended by removing the third sentence in paragraph (a). Sec. Sec. 1.405-1 through 1.405-3 [Removed] 0 Par. 59. Sections 1.405-1 through 1.405-3 are removed. Sec. 1.410(a)-1 [Amended] 0 Par. 60. Section 1.410(a)-1 is amended by: 0 1. Removing ``Sec. 1.410(b)-1'' and adding ``Sec. Sec. 1.410(b)-2 through 1.410(b)-10'' in its place in paragraph (a)(3). 0 2. Removing ``Section 1.410(b)-1 provides'' and adding ``Sections 1.410(b)-2 through 1.410(b)-10 provide'' in its place in paragraph (b)(8). 0 3. Removing the second sentence in paragraph (c)(2). Sec. 1.410(b)-0 [Amended] 0 Par. 61. Section 1.410(b)-0 is amended by: 0 1. Removing ``Sec. Sec. 1.410(b)-1'' and adding ``Sec. Sec. 1.410(b)- 2'' in its place in the introductory text. 0 2. Removing the listing for ``Sec. 1.410(b)-1'' and each of its paragraphs. Sec. 1.410(b)-1 [Removed and Reserved] 0 Par. 62. Section 1.410(b)-1 is removed and reserved. Sec. 1.411(a)-1 [Amended] 0 Par. 63. Section 1.411(a)-1 is amended by removing and reserving paragraph (b)(9). Sec. 1.411(a)-5 [Amended] 0 Par. 64. Section 1.411(a)-5 is amended by removing the last sentence in paragraph (b)(6) introductory text. Sec. 1.411(a)-9 [Removed and Reserved] 0 Par. 65. Section 1.411(a)-9 is removed and reserved. Sec. 1.411(d)-2 [Amended] 0 Par. 66. Section 1.411(d)-2 is amended by removing the last sentence in paragraph (e). Sec. 1.411(d)-5 [Removed and Reserved] 0 Par. 67. Section 1.411(d)-5 is removed and reserved. Sec. 1.412(b)-5 [Removed] 0 Par. 68. Section 1.412(b)-5 is removed. Sec. 1.412(c)(1)-3T [Removed] 0 Par. 69. Section 1.412(c)(1)-3T is removed. Sec. 1.412(l)(7)-1 [Removed] 0 Par. 70. Section 1.412(l)(7)-1 is removed. Sec. 1.414(r)-8 [Amended] 0 Par. 71. Section 1.414(r)-8 is amended by: 0 1. Removing ``Sec. Sec. 1.410(b)-1'' and adding ``1.410(b)-2'' in its place in the second sentence of paragraph (b)(2)(i). 0 2. Removing ``Sec. Sec. 1.410(b)-1'' and adding ``1.410(b)-2'' in its place in the first sentence of paragraph (b)(3). Sec. 1.416-1 [Amended] 0 Par. 72. Section 1.416-1 is amended by removing ``Sec. 1.410(b)- 1(d)(3)'' and adding ``Sec. 1.410(b)-7(d)'' in its place in the last sentence of Example 1 of Q&A T-6. Sec. 1.441-1 [Amended] 0 Par. 73. In Sec. 1.441-1, paragraph (b)(2)(i)(A) is removed and reserved. Sec. Sec. 1.453-4 through 1.453-6 and 1.453-10 [Removed and Reserved] 0 Par. 74. Sections 1.453-4 through 1.453-6 and 1.453-10 are removed and reserved. Sec. 1.453A-0 [Amended] 0 Par. 75. Section 1.453A-0 is amended by removing the listing for Sec. 1.453A-2 and each of its paragraphs. Sec. 1.453A-1 [Amended] 0 Par. 76. Section 1.453A-1(a) is amended by removing the last sentence. Sec. 1.453A-2 [Removed and Reserved] 0 Par. 77. Section 1.453A-2 is removed and reserved. Sec. 1.475-0 [Amended] 0 Par. 78. Section 1.475-0 is amended by removing ``1.475(b)-4,'' from the introductory text and by removing the listing for Sec. 1.475(b)-4 and each of its paragraphs. Sec. 1.475(b)-4 [Removed] 0 Par. 79. Section 1.475(b)-4 is removed. Sec. 1.475(g)-1 [Amended] 0 Par. 80. In Sec. 1.475(g)-1, paragraph (h) is removed and reserved. Sec. 1.501(c)(17)-1 [Amended] 0 Par. 81. Section 1.501(c)(17)-1 is amended by removing ``1.401-4'' and adding ``1.401(a)(4)-0 through 1.401(a)(4)-13'' in its place in the second sentence in paragraph (a)(5). Sec. 1.501(c)(18)-1 [Amended] 0 Par. 82. Section 1.501(c)(18)-1 is amended by removing ``1.401-4'' and adding ``1.401(a)(4)-0 through 1.401(a)(4)-13'' in its place in the second sentence in paragraph (b)(6). Sec. 1.501(k)-1 [Removed] 0 Par. 83. Section 1.501(k)-1 is removed. Sec. 1.503(c)-1 [Amended] 0 Par. 84. Section 1.503(c)-1 is amended by removing the last sentence from paragraph (d). Sec. 1.503(e)-4 [Removed] 0 Par. 85. Section 1.503(e)-4 is removed. Sec. Sec. 1.551-3 through 1.551-5 [Removed] 0 Par. 86. Sections 1.551-3 through 1.551-5 are removed. Sec. Sec. 1.552-1 through 1.552-5 [Removed] 0 Par. 87. Sections 1.552-1 through 1.552-5 are removed. Sec. 1.553-1 [Removed] 0 Par. 88. Section 1.553-1 is removed. Sec. 1.554-1 [Removed] 0 Par. 89. Section Sec. 1.554-1 is removed. Sec. Sec. 1.555-1 and 1.555-2 [Removed] 0 Par. 90. Sections 1.555-1 and 1.555-2 are removed. Sec. Sec. 1.556-1 through 1.556-3 [Removed] 0 Par. 91. Sections 1.556-1 through 1.556-3 are removed. Sec. Sec. 1.586-1 and 1.586-2 [Removed] 0 Par. 92. Sections 1.586-1 and 1.586-2 are removed. Sec. Sec. 1.593-1 through 1.593-8, 1.593-10, and 1.593-11 [Removed] 0 Par. 93. Sections 1.593-1 through 1.593-8, 1.593-10, and 1.593-11 are removed. [[Page 6817]] Sec. 1.595-1 [Removed] 0 Par. 94. Section 1.595-1 is removed. Sec. 1.596-1 [Amended] 0 Par. 95. Section 1.596-1 is amended by removing the last sentence of paragraph (a). Sec. 1.621-1 [Removed] 0 Par. 96. Section 1.621-1 is removed. 0 Par. 97. Section 1.643(d)-1 is amended by revising the last sentence of paragraph (a) to read as follows: Sec. 1.643(d)-1 Definition of ``foreign trust created by a United States person''. (a) * * * For provisions relating to the information returns which are required to be filed with respect to the creation of or transfers to foreign trusts, see section 6048. * * * * * Sec. 1.665(f)-1A [Removed and Reserved] 0 Par. 98. Section 1.665(f)-1A is removed and reserved. Sec. 1.665(g)-1A [Removed and Reserved] 0 Par. 99. Section 1.665(g)-1A is removed and reserved. Sec. 1.667(a)-1A [Removed and Reserved] 0 Par. 100. Section 1.667(a)-1A is removed and reserved. Sec. 1.669(a)-1A [Removed] 0 Par. 101. Section 1.669(a)-1A is removed. Sec. 1.669(b)-1A [Removed] 0 Par. 102. Section 1.669(b)-1A is removed. Sec. Sec. 1.669(c)-1A through 1.669(c)-3A [Removed] 0 Par. 103. Sections 1.669(c)-1A through 1.669(c)-3A are removed. Sec. 1.669(d)-1A [Removed] 0 Par. 104. Section 1.669(d)-1A is removed. Sec. 1.669(e)-1A [Removed] 0 Par. 105. Section 1.669(e)-1A is removed. Sec. 1.669(e)-2A [Removed] 0 Par. 106. Section 1.669(e)-2A is removed. Sec. Sec. 1.669(f)-1A and 1.669(f)-2A [Removed] 0 Par. 107. Sections 1.669(f)-1A and 1.669(f)-2A are removed. Sec. 1.802-2 [Removed and Reserved] 0 Par. 108. Section 1.802-2 is removed and reserved. Sec. 1.802-3 [Amended] 0 Par. 109. Section 1.802-3 is amended by: 0 1. Removing the words ``and paragraph (a) of Sec. 1.802-4'' from the first sentence in paragraph (a). 0 2. Removing the words ``and paragraph (a) of Sec. 1.802-5'' from paragraph (e). Sec. Sec. 1.802-4 and 1.802-5 [Removed] 0 Par. 110. Sections 1.802-4 and 1.802-5 are removed. Sec. 1.802(b)-1 [Removed and Reserved] 0 Par. 111. Section 1.802(b)-1 is removed and reserved. Sec. Sec. 1.803-1 through 1.803-7 [Removed] 0 Par. 112. Sections 1.803-1 through 1.803-7 are removed. Sec. Sec. 1.806-1 and 1.806-2 [Removed and Reserved] 0 Par. 113. Sections 1.806-1 and 1.806-2 are removed and reserved. Sec. 1.809-1 [Removed and Reserved] 0 Par. 114. Section 1.809-1 is removed and reserved. Sec. 1.809-2 [Amended] 0 Par. 115. Section 1.809-2 is amended by removing the words ``and paragraphs (a) and (b) of Sec. 1.809-3, respectively'' from the second sentence in paragraph (a). Sec. 1.809-3 [Removed and Reserved] 0 Par. 116. Section 1.809-3 is removed and reserved. Sec. 1.809-5 [Amended] 0 Par. 117. Section 1.809-5 is amended by: 0 1. Removing the last sentence in paragraph (a)(3). 0 2. Removing paragraph (a)(5)(vi). 0 3. Removing ``and Sec. 1.809-7'' from the first sentence in paragraph (a)(6)(ii) and removing the second sentence in paragraph (a)(6)(ii). 0 4. Removing paragraph (a)(6)(iv). 0 5. Removing and reserving paragraph (a)(11). Sec. Sec. 1.809-7 through 1.809-10 [Removed] 0 Par. 118. Sections 1.809-7 through 1.809-10 are removed. Sec. 1.810-1 [Removed and Reserved] 0 Par. 119. Section 1.810-1 is removed and reserved. Sec. 1.810-2 [Amended] 0 Par. 120. Section 1.810-2 is amended by removing ``and Sec. 1.810-4'' from the first sentence in paragraph (c)(4). Sec. 1.810-4 [Removed] 0 Par. 121. Section 1.810-4 is removed. Sec. 1.815-4 [Amended] 0 Par. 122. Paragraph (e) of Sec. 1.815-4 is amended by removing ``and Sec. 1.802-5''. Sec. 1.815-5 [Amended] 0 Par. 123. Section 1.815-5 is amended by removing ``and Sec. 1.802-5'' from the second sentence. Sec. Sec. 1.821-1 through 1.821-5 [Removed] 0 Par. 124. Sections 1.821-1 through 1.821-5 are removed. Sec. Sec. 1.822-1 and 1.822-2 [Removed and Reserved] 0 Par. 125. Sections 1.822-1 and 1.822-2 are removed and reserved. Sec. 1.822-3 [Amended] 0 Par. 126. Section 1.822-3 is amended by removing ``and shall be determined in accordance with Sec. 1.803-6'' from the second sentence. Sec. 1.822-4 [Amended] 0 Par. 127. Section 1.822-4 is amended by removing ``Sections'' from the first sentence and adding in its place ``Section'' and by removing ``1.822-1 through'' in the first sentence. Sec. 1.822-8 [Amended] 0 Par. 128. Section 1.822-8 is amended by removing ``and paragraph (a) of Sec. 1.825-1'' from the sixth sentence in paragraph (a)(1). Sec. 1.822-12 [Amended] 0 Par. 129. Section 1.822-12 is amended by removing ``and paragraph (c)(2) of Sec. 1.823-6'' from the seventh sentence in paragraph (a). Sec. Sec. 1.823-1 through 1.823-8 [Removed] 0 Par. 130. Sections 1.823-1 through 1.823-8 are removed. Sec. Sec. 1.825-1 through 1.825-3 [Removed] 0 Par. 131. Sections 1.825-1 through 1.825-3 are removed. Sec. 1.831-2 [Amended] 0 Par. 132. Section 1.831-2 is amended by removing the last sentence. Sec. 1.831-4 [Removed] 0 Par. 133. Section 1.831-4 is removed. Sec. 1.832-7T [Removed] 0 Par. 134. Section 1.832-7T is removed. Sec. 1.861-9T [Amended] 0 Par. 135. In Sec. 1.861-9T, paragraph (b)(3)(ii) is amended by: 0 1. Removing ``See Sec. 1.924(a)-1T(g)(7).'' that follows the third sentence. 0 2. Removing the third sentence. Sec. 1.871-1 [Amended] 0 Par. 136. In Sec. 1.871-1, paragraph (a) is amended by: 0 1. In the fifth sentence, removing ``Chapters 1, 5, and 24'' and adding ``Chapters 1 and 24'' in its place. [[Page 6818]] 0 2. In the sixth sentence, removing ``and Sec. Sec. 1.1491-1 through 1.1494-1''. Sec. 1.902-3 [Amended] 0 Par. 137. In Sec. 1.902-3, paragraph (g)(2) is removed and reserved. Sec. Sec. 1.921-1T, 1.921-2, and 1.921-3T [Removed] 0 Par. 138. Sections 1.921-1T, 1.921-2, and 1.921-3T are removed. Sec. 1.922-1 [Removed] 0 Par. 139. Section 1.922-1 is removed. Sec. 1.923-1T [Removed] 0 Par. 140. Section 1.923-1T is removed. Sec. 1.924(a)-1T [Removed] 0 Par. 141. Section 1.924(a)-1T is removed. Sec. 1.924(c)-1 [Removed] 0 Par. 142. Section 1.924(c)-1 is removed. Sec. 1.924(d)-1 [Removed] 0 Par. 143. Section 1.924(d)-1 is removed. Sec. 1.924(e)-1 [Removed] 0 Par. 144. Section 1.924(e)-1 is removed. Sec. Sec. 1.925(a)-1 and 1.925(a)-1T [Removed] 0 Par. 145. Sections 1.925(a)-1 and 1.925(a)-1T are removed. Sec. 1.925(b)-1T [Removed] 0 Par. 146. Section 1.925(b)-1T is removed. Sec. 1.926(a)-1 [Removed] 0 Par. 147. Section 1.926(a)-1 is removed. Sec. 1.926(a)-1T [Removed] 0 Par. 148. Section 1.926(a)-1T is removed. Sec. 1.927(b)-1T [Removed and Reserved] 0 Par. 149. Section 1.927(b)-1T is removed and reserved. Sec. 1.927(d)-1 [Removed and Reserved] 0 Par. 150. Section 1.927(d)-1 is removed and reserved. Sec. Sec. 1.927(e)-1 and 1.927(e)-2T [Removed] 0 Par. 151. Sections 1.927(e)-1 and 1.927(e)-2T are removed. Sec. 1.927(f)-1 [Removed] 0 Par. 152. Section 1.927(f)-1 is removed. Sec. Sec. 1.941-1 through 1.941-3 [Removed] 0 Par. 153. Sections 1.941-1 through 1.941-3 are removed. Sec. 1.943-1 [Removed] 0 Par. 154. Section 1.943-1 is removed. Sec. 1.951-2 [Removed and Reserved] 0 Par. 155. Section 1.951-2 is removed and reserved. Sec. 1.962-1 [Amended] 0 Par. 156. Section 1.962-1 is amended by removing the last sentence of the undesignated paragraph following paragraph (a)(2). Sec. 1.962-2 [Amended] 0 Par. 157. Section 1.962-2 is amended by: 0 1. Removing ``Except as provided in Sec. 1.962-4, a'' and adding in its place ``A'' in the first sentence of paragraph (b). 0 2. Removing ``and Sec. 1.962-4'' in paragraph (c)(1). Sec. 1.962-4 [Removed] 0 Par. 158. Section 1.962-4 is removed. Sec. Sec. 1.963-1, 1.963-4, and 1.963-5 [Removed and reserved] 0 Par. 159. Sections 1.963-1, 1.963-4, and 1.963-5 are removed and reserved. Sec. Sec. 1.963-7 and 1.963-8 [Removed] 0 Par. 160. Sections 1.963-7 and 1.963-8 are removed. Sec. 1.964-4(e) [Removed and Reserved] 0 Par. 161. In Sec. 1.964-4, paragraph (e) is removed and reserved. Sec. 1.1034-1 [Removed] 0 Par. 162. Section 1.1034-1 is removed. Sec. 1.1038-1 [Amended] 0 Par. 163. Section 1.1038-1 is amended by removing the second sentence in paragraph (a)(5). Sec. 1.1223-1 [Amended] 0 Par. 164. Paragraph (g) of Sec. 1.1223-1 is amended by removing ``See Sec. 1.1034-1.'' after the first sentence. Sec. 1.1232-1 [Amended] 0 Par. 165. Section 1.1232-1 is amended by removing ``Sec. Sec. 1.1232-2 through 1.1232-4'' in paragraphs (a), (c)(1), and (d) and adding in their place ``Sec. Sec. 1.1232-3 and 1.1232-3A''. Sec. 1.1232-2 [Removed and Reserved] 0 Par. 166. Section 1.1232-2 is removed and reserved. Sec. 1.1232-4 [Removed] 0 Par. 167. Section 1.1232-4 is removed. Sec. Sec. 1.1247-1 through 1.1247-5 [Removed] 0 Par. 168. Sections 1.1247-1 through 1.1247-5 are removed. Sec. 1.1402(e)(4)-1 [Amended] 0 Par. 169. Section 1.1402(e)(4)-1 is amended by removing ``Sec. Sec. 31.3121(b)(8)-1 and 31.3121(k)-1'' and adding ``Sec. 31.3121(b)(8)-1'' in its place in the last sentence. Sec. 1.1402(g)-1 [Amended] 0 Par. 170. Section 1.1402(g)-1 is amended by removing the first sentence in paragraph (c). Sec. 1.1491-1 [Removed] 0 Par. 171. Section 1.1491-1 is removed. Sec. 1.1492-1 [Removed] 0 Par. 172. Section 1.1492-1 is removed. Sec. 1.1493-1 [Removed] 0 Par. 173. Section 1.1493-1 is removed. Sec. Sec. 1.1494-1 and 1.1494-2 [Removed] 0 Par. 174. Sections 1.1494-1 and 1.1494-2 are removed. 0 Par. 175. Section 1.6012-2 is amended by revising paragraph (k) to read as follows: Sec. 1.6012-2 Corporations required to make returns of income. * * * * * (k) Other provisions. For returns by fiduciaries or corporations, see Sec. 1.6012-3. For information returns by corporations regarding payments of dividends, see Sec. Sec. 1.6042-1 to 1.6042-3, inclusive; regarding corporate dissolutions or liquidations, see Sec. 1.6043-1; regarding distributions in liquidation, see Sec. 1.6043-2; regarding payments of patronage dividends, see Sec. Sec. 1.6044-1 to 1.6044-4, inclusive; and regarding certain payments of interest, see Sec. Sec. 1.6049-1 and 1.6049-1. For returns as to formation or reorganization of foreign corporations, see Sec. Sec. 1.6046-1 to 1.6046-3, inclusive. * * * * * Sec. 1.6012-4 [Amended] 0 Par. 176. Section 1.6012-4 is amended by removing the third sentence. Sec. 1.6035-1 [Removed and Reserved] 0 Par. 177. Section 1.6035-1 is removed and reserved. Sec. 1.6035-3 [Removed] 0 Par. 178. Section 1.6035-3 is removed. Sec. 1.6049-7T [Removed] 0 Par. 179. Section 1.6049-7T is removed. Sec. 1.6050H-1 [Amended] 0 Par. 180. Section 1.6050H-1 is amended by removing the second sentence in paragraph (g)(1). [[Page 6819]] Sec. 1.6050H-1T [Removed] 0 Par. 181. Section 1.6050H-1T is removed. Sec. 1.6050H-2 [Amended] 0 Par. 182. Section 1.6050H-2 is amended by removing the second sentence in paragraph (g)(1). Sec. 1.6071-1 [Amended] 0 Par. 183. In Sec. 1.6071-1, paragraph (c)(5) is removed and reserved. Sec. 1.6072-4 [Amended] 0 Par. 184. In Sec. 1.6072-4, paragraph (b) is removed and reserved. Sec. 1.6091-1 [Amended] 0 Par. 185. In Sec. 1.6091-1, paragraph (b)(5) is removed and reserved. Sec. 1.6654-4 [Removed and Reserved] 0 Par. 186. Section 1.6654-4 is removed and reserved. PART 5--TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 0 Par. 187. The authority citation for part 5 continues to read as follows: Authority: 26 U.S.C. 7805. Sec. 5.856-1 [Removed] 0 Par. 188. Section 5.856-1 is removed. PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 0 Par. 189. The authority citation for part 5c continues to read as follows: Authority: 26 U.S.C. 168(f)(8)(G) and 7805. Sec. Sec. 5c.103-1 through 5c.103-3 [Removed] 0 Par. 190. Sections 5c.103-1 through 5c.103-3 are removed. Sec. Sec. 5c.168(f)(8)-1 through 5c.168(f)(8)-11 [Removed] 0 Par. 191. Sections 5c.168(f)(8)-1 through 5c.168(f)(8)-11 are removed. PART 5f--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 0 Par. 192. The authority citation for part 5f continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 5f.103-3 [Removed] 0 Par. 193. Section 5f.103-3 is removed. Sec. 5f.168(f)(8)-1 [Removed] 0 Par. 194. Section 5f.168(f)(8)-1 is removed. PART 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 0 Par. 195. The authority citation for part 7 continues to read as follows: Authority: 26 U.S.C. 7805, unless otherwise stated. Sec. Sec. 7.105-1 and 7.105-2 [Removed] 0 Par. 196. Sections 7.105-1 and 7.105-2 are removed. Sec. 7.704-1 [Removed] 0 Par. 197. Section 7.704-1 is removed. PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 0 Par. 198. The authority citation for part 11 continues to read as follows: Authority: 26 U.S.C. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805), unless otherwise noted. Sec. 11.401(d)(1)-1 [Removed] 0 Par. 199. Section 11.401(d)(1)-1 is removed. Sec. 11.402(e)(4)(A)-1 [Removed] 0 Par. 200. Section 11.402(e)(4)(A)-1 is removed. Sec. 11.402(e)(4)(B)-1 [Removed] 0 Par. 201. Section 11.402(e)(4)(B)-1 is removed. Sec. 11.404(a)(6)-1 [Removed] 0 Par. 202. Section 11.404(a)(6)-1 is removed. PART 13--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 0 Par. 203. The authority citation for part 13 continues to read as follows: Authority: 26 U.S.C. 7805. Sec. 13.4 [Removed and Reserved] 0 Par. 204. Section 13.4 is removed and reserved. PART 16--[REMOVED] 0 Par. 205. Under the authority of 26 U.S.C. 7805, part 16 is removed. PART 19--TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964 0 Par. 206. Under the authority of 26 U.S.C. 7805, part 19 is removed. PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 0 Par. 207. The authority citation for part 20 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 20.0-1 [Amended] 0 Par. 208. In Sec. 20.0-1, paragraph (b)(3) is amended by removing ``Sec. Sec. 20.2201-1 to'' and adding ``Sec. Sec. 20.2203-1 to'' in its place. Sec. 20.2201-1 [Removed] 0 Par. 209. Section 20.2201-1 is removed. PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 0 Par. 210. The authority citation for part 25 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 25.2522(a)-2 [Removed] 0 Par. 211. Section 25.2522(a)-2 is removed. PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE 0 Par. 212. The authority citation for part 31 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 31.0-3 [Amended] 0 Par. 213. Section 31.0-3 is amended by: 0 1. Removing ``(1)'' from the fourth sentence in paragraph (a). 0 2. Removing ``, and (2) to the extent provided in Sec. 31.3121(k)-3, to services performed before 1955 the remuneration for which was paid before 1955'' from the fourth sentence in paragraph (a). Sec. 31.3121(a)(9)-1 [Removed and Reserved] 0 Par. 214. Section 31.3121(a)(9)-1 is removed and reserved. Sec. 31.3121(b)(8)-2 [Removed] 0 Par. 215. Section 31.3121(b)(8)-2 is removed. Sec. 31.3121(b)(10)-1 [Amended] 0 Par. 216. Section 31.3121(b)(10)-1 is amended by removing ``Sec. 31.3121(b)(8)-2, relating to services performed in the employ of religious, charitable, educational, and certain other organizations exempt from income tax;'' from paragraph (b). Sec. Sec. 31.3121(k)-1 through 31.3121(k)-4 [Removed] 0 Par. 217. Sections 31.3121(k)-1 through 31.3121(k)-4 are removed. [[Page 6820]] Sec. 31.3121(r)-1 [Amended] 0 Par. 218. Section 31.3121(r)-1 is amended by removing paragraph (e). Sec. 31.3501(a)-1T [Amended] 0 Par. 219. Section 31.3501(a)-1T is amended by: 0 1. Removing ``Sec. 1.61-2T and Sec. 1.132-1T'' and adding ``Sec. Sec. 1.61-21 and 1.132-1'' in its place in the first sentence in A-7. 0 2. Removing ``Q/A-11 of Sec. 1.61-2T'' and adding ``Sec. 1.61-21'' in its place in the first parenthetical in A-7. 0 3. Removing ``Sec. 1.61-2T'' and adding ``Sec. 1.61-21'' in its place wherever it appears in the third sentence in A-7. 0 4. Removing ``Sec. 1.61-2T'' and adding ``Sec. 1.61-21'' in its place wherever it appears in Q-8. PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES 0 Par. 220. The authority citation for part 48 continues to read in part as follows: Authority: 26 U.S.C. 7805, unless otherwise noted. * * * Sec. 48.4041-18 [Removed and Reserved] 0 Par. 221. Section 48.4041-18 is removed and reserved. Sec. 48.4091-3 [Removed and Reserved] 0 Par. 222. Section 48.4091-3 is removed and reserved. PART 49--FACILITIES AND SERVICES EXCISE TAXES 0 Par. 223. The authority citation for part 49 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 49.4251-3 [Removed and Reserved] 0 Par. 224. Section 49.4251-3 is removed and reserved. Sec. Sec. 49.4252-1 and 49.4252-3 [Removed and Reserved] 0 Par. 225. Sections 49.4252-1 and 49.4252-3 are removed and reserved. Sec. Sec. 49.4252-6 and 49.4252-7 [Removed] 0 Par. 226. Sections 49.4252-6 and 49.4252-7 are removed. Sec. Sec. 49.4253-8 and 49.4253-9 [Removed and Reserved] 0 Par. 227. Sections 49.4253-8 and 49.4253-9 are removed and reserved. Sec. Sec. 49.4263-1 through 49.4263-4 [Removed and Reserved] 0 Par. 228. Sections 49.4263-1 through 49.4263-4 are removed and reserved. Sec. 49.4263-6 [Removed] 0 Par. 229. Section 49.4263-6 is removed. PART 54--PENSION EXCISE TAXES 0 Par. 230. The authority citation for part 54 continues to read in part as follows: Authority: 26 U.S.C. 7805, unless otherwise noted. * * * Sec. 54.4972-1 [Removed] 0 Par. 231. Section 54.4972-1 is removed. Sec. 54.4981A-1T [Removed] 0 Par. 232. Section 54.4981A-1T is removed. PART 55--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES 0 Par. 233. The authority citation for part 55 is amended by removing the entry for Sec. 55.4981-1 to read in part as follows: Authority: 26 U.S.C. 6001, 6011, 6071, 6091, and 7805 * * * Sec. 55.4981-1 [Removed and Reserved] 0 Par. 234. Section 55.4981-1 is removed and reserved. Sec. 55.4981-2 [Amended] 0 Par. 235. Section 55.4981-2 is amended by removing the third sentence. PART 148--CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958 0 Par. 236. Under the authority of 26 U.S.C. 7805, part 148 is removed. PART 301--PROCEDURE AND ADMINISTRATION 0 Par. 237. The authority citation for part 301 is amended by removing the entries for Sec. Sec. 301.6241-1T and 301.6245-1T to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 301.6035-1 [Removed] 0 Par. 238. Section 301.6035-1 is removed. Sec. 301.6048-1 [Removed] 0 Par. 239. Section 301.6048-1 is removed. Sec. 301.6096-2 [Removed] 0 Par. 240. Section 301.6096-2 is removed. Sec. 301.6241-1T [Removed] 0 Par. 241. Section 301.6241-1T is removed. Sec. 301.6245-1T [Removed] 0 Par. 242. Section 301.6245-1T is removed. Sec. Sec. 301.6501(o)-1 through 301.6501(o)-3 [Removed] 0 Par. 243. Sections 301.6501(o)-1 through 301.6501(o)-3 are removed. Sec. 301.6511(d)-7 [Removed] 0 Par. 244. Section 301.6511(d)-7 is removed. Sec. 301.6511(g)-1 [Removed] 0 Par. 245. Section 301.6511(g)-1 is removed. Sec. 301.6723-1A [Removed] 0 Par. 246. Section 301.6723-1A is removed. PART 404--TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 0 Par. 247. The authority citation for part 404 continues to read as follows: Authority: Sec. 7805, Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805). Sec. 404.6048-1 [Removed] 0 Par. 248. Section 404.6048-1 is removed. PART 601--STATEMENT OF PROCEDURAL RULES 0 Par. 249. The authority citation for part 601 continues to read in part as follows: Authority: 5 U.S.C. 301 and 552. * * * Sec. 601.201 [Amended] 0 Par. 250. In Sec. 601.201, paragraph (q)(2)(ii) is amended by removing ``Sec. 1.401-4(c)'' and adding ``Sec. 1.401(a)(4)-5'' in its place. PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT 0 Par. 251. The authority citation for part 602 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 602.101 [Amended] 0 Par. 252. Section 602.101 is amended by removing the entries for Sec. Sec. 1.23-5, 1.42-2, 1.46-11, 1.56-1, 1.56A-1 through 1.56A-5, 1.58-9(c)(5)(iii)(B), 1.58-9(e)(3), 1.61-2T, 1.103-15AT, 1.103-18, 1.103(n)-2T, 1.103(n)-4T, 1.132-1T, 1.132-2T, 1.132-5T, 1.168(f)(8)-1T, 1.177-1, 1.341-7, 1.401-12(n), 1.404(a)-4, 1.412(b)-5, 1.453-10, 1.453A-2, 1.475(b)-4, 1.551-4, 1.552-3 through 1.552-5, 1.556-2, 1.586- 2, 1.593-1, 1.593-6, 1.593-6A, 1.593-7, 1.595-1, 1.821-1, 1.821-3, 1.821-4, 1.823-2, 1.823-5, 1.823-6, 1.825-1, 1.831-4, 1.921-1T, 1.921- 2, 1.921-3T, 1.923-1T, 1.924(a)-1T, 1.925(a)-1T, [[Page 6821]] 1.925(b)-1T, 1.926(a)-1T, 1.927(b)-1T, 1.927(d)-1, 1.927(e)-1T, 1.927(e)-2T, 1.927(f)-1, 1.962-4, 1.1034-1, 1.1247-1, 1.1247-2, 1.1247- 4, 1.1247-5, 1.1492-1, 1.1494-1, 1.6035-1, 1.6035-3, 1.6049-7T, 1.6050H-1T, 1.6654-4, 5c.168(f)(8)-1, 5c.168(f)(8)-2, 5c.168(f)(8)-6, 5c.168(f)(8)-8, 5f.103-3, 16.3-1, 31.3121(k)-4, 48.4041-18, 48.4091-3, 54.4972-1, 54.4981A-1T, 301.6035-1, 301.6241-1T, 301.6501(o)-2, 301.6723-1A(d), and 404.6048-1. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. [FR Doc. 2018-02918 Filed 2-13-18; 8:45 am] BILLING CODE 4830-01-P
![6806 Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules
information related to the handler’s (2) Project type; review of existing regulations, with the
appeal. The Secretary shall inform the (3) Product form; goal of reducing regulatory burden for
handler and all interested parties of the (4) Quantity of cranberries in whole taxpayers by revoking or revising
Secretary’s decision. All decisions by fruit or processed cranberries converted existing tax regulations that meet the
the Secretary are final. to whole fruit equivalent diverted; criteria set forth in the executive orders.
■ 5. Add § 929.162 to read as follows: (5) A description of the project and This notice of proposed rulemaking
how the cranberries will be used. proposes to streamline IRS regulations
§ 929.162 Handler diversion reports. by removing 298 regulations that are no
(e) Third-party confirmation of receipt
(a) Handler withholding report. of withheld fruit. Handlers shall submit longer necessary because they do not
Handlers shall submit to the Committee, to the Committee Form CMC–CONF for have any current or future applicability
by June 1, a handler withholding report. each diversion to a noncompetitive under the Internal Revenue Code (Code)
The report shall be submitted using outlet to verify the receipt of the and by amending 79 regulations to
Form CMC–JUN and contain the cranberries or cranberry product by the reflect the proposed removal of the 298
following information: approved outlet. The form shall contain regulations. The proposed removal and
(1) The name and address of the the following information: amendment of these regulations may
handler; (1) Name and address of the handler; affect various categories of taxpayers.
(2) The amount of cranberries (2) Project type; DATES: Written or electronic comments
acquired; (3) Product form; and requests for a public hearing must
(3) The amount of cranberries (4) Quantity of cranberries in whole be received by May 14, 2018.
withheld by disposal; fruit or processed cranberries converted ADDRESSES: Send submissions to:
(4) The amount of cranberries to whole fruit equivalent utilized; and CC:PA:LPD:PR (REG–132197–17), Room
diverted to noncompetitive outlets; (5) Confirmation or documentation of
(5) The form of cranberry products 5203, Internal Revenue Service, P.O.
receipt from the receiving outlet. Box 7604, Ben Franklin Station,
withheld; and (f) Handler withholding appeal.
(6) The total withholding obligation. Washington, DC 20044. Submissions
Handlers may appeal a determination may be hand-delivered between the
(b) Handler Withholding Final Report.
made by the Committee relating to a hours of 8 a.m. and 4 p.m. to
Handlers shall submit to the Committee,
handler withholding regulation using CC:PA:LPD:PR (REG–132197–17),
by August 31, a final handler
the appeals process outlined in Courier’s Desk, Internal Revenue
withholding report. The final report
§ 929.157(c) and Form CMC–APPL, Service, 1111 Constitution Avenue NW,
shall be submitted using Form CMC–
which shall contain the following Washington, DC, or sent via the Federal
AUG and contain the following
information: eRulemaking Portal at
information:
(1) Name and address of the handler; www.regulations.gov (REG–132197–17).
(1) The name and address of the
(2) Reason for appeal; and FOR FURTHER INFORMATION CONTACT:
handler;
(3) Information in support of appeal. Concerning the proposed regulations
(2) The seasonal total of cranberries
acquired; Mark A. Bond of the Office of Associate
[Subpart Redesignated as Subpart C]
(3) The seasonal total of cranberries Chief Counsel (Procedure and
withheld by disposal; ■ 6. Redesignate ‘‘Subpart—Assessment Administration), (202) 317–6844;
(4) The seasonal total of cranberries Rate’’ as ‘‘Subpart C—Assessment Rate’’. concerning the submission of comments
diverted to noncompetitive outlets; Dated: February 2, 2018.
and a request for a public hearing,
(5) The form of cranberry products Regina Johnson, (202) 317–6901 (not
Bruce Summers,
withheld during the season; and toll-free numbers).
Acting Administrator, Agricultural Marketing
(6) The total withholding obligation. Service. SUPPLEMENTARY INFORMATION:
(c) Handler disposal certification.
[FR Doc. 2018–02441 Filed 2–14–18; 8:45 am] Background
Handlers shall submit to the Committee
Form CMC–DISP for each lot of BILLING CODE 3410–02–P On February 24, 2017, the President
cranberries or cranberry products to be issued Executive Order 13777,
diverted through disposal. The form Enforcing the Regulatory Reform
shall contain the following information: DEPARTMENT OF THE TREASURY Agenda (82 FR 12285). E.O. 13777
(1) Name and address of the handler; directed each agency to establish a
(2) Marketable cranberries in whole Internal Revenue Service Regulatory Reform Task Force. Each
fruit or processed cranberries converted Regulatory Reform Task Force was
to whole fruit equivalent disposed of in 26 CFR Parts 1, 5, 5c, 5f, 7, 11, 13, 16, directed to review existing regulations
this lot; 19, 20, 25, 31, 48, 49, 54, 55, 148, 301, for regulations that: (i) Eliminate jobs, or
(3) Form of cranberries; 404, 601, and 602 inhibit job creation; (ii) are outdated,
(4) Volume if in processed form; [REG–132197–17] unnecessary, or ineffective; (iii) impose
(5) Lot details; costs that exceed benefits; (iv) create a
(6) Disposal site and method; and RIN 1545–BO17 serious inconsistency or otherwise
(7) Inspector certification of the interfere with regulatory reform
Eliminating Unnecessary Tax
completion of the disposal. initiatives and policies; (v) are
Regulations
(d) Handler application for outlets for inconsistent with the requirements of
sradovich on DSK3GMQ082PROD with PROPOSALS
withheld fruit. Handlers shall submit to AGENCY: Internal Revenue Service (IRS), the Information Quality Act (section 515
the Committee Form CMC–OUT for Treasury. of the Treasury and General
approval for each lot of cranberries or ACTION: Notice of proposed rulemaking. Government Appropriations Act of
cranberry products to be diverted to 2001) or OMB Information Quality
noncompetitive outlets in accordance SUMMARY: Pursuant to the policies stated Guidance issued pursuant to that
with § 929.57. The form shall contain in Executive Orders 13777 and 13789 provision; or (vi) derive from or
the following information: (the executive orders), the Treasury implement Executive Orders or other
(1) Name and address of the handler; Department and the IRS conducted a Presidential directives that have been
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![Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules 6807
subsequently rescinded or substantially Federal Tax Regulations; reduce the Under the Paperwork Reduction Act, in
modified. volume of regulations taxpayers need to cases where regulations are proposed to
On April 21, 2017, the President review; and increase clarity of the tax be removed from the CFR and, in the
issued Executive Order 13789, law. The removal of these regulations is case of §§ 1.103–15AT and 1.103–18
Presidential Executive Order on unrelated to the substance of rules in because these regulations were
Identifying and Reducing Tax the regulations, and no negative previously removed from the CFR
Regulatory Burdens (82 FR 19317). This inference regarding the stated rules without corresponding amendment to
executive order stated a policy that the should be made. These regulations are Part 602.
‘‘Federal tax system should be simple, proposed to be removed from the CFR
fair, efficient, and pro-growth’’ and that solely because the regulations have no I. Regulations Interpreting Repealed
‘‘[t]he purposes of tax regulations current or future applicability. Removal Code Provisions
should be to bring clarity to the already of these regulations is not intended to 26 CFR Part 1
complex Internal Revenue Code . . . alter any non-regulatory guidance that
and to provide useful guidance to Treasury Regulations §§ 1.23–1
cites to or relies upon these regulations.
taxpayers.’’ E.O. 13789 also directs that This notice of proposed rulemaking through 1.23–6. These regulations
immediate action be taken to ‘‘reduce also proposes to amend 79 regulations provide guidance under former section
the burden existing tax regulations to remove cross-references to the 298 23. Former section 23 was repealed by
impose on American taxpayers and regulations described above. These section 11801(a) of the Omnibus Budget
thereby to provide tax relief and useful, amendments will further streamline title Reconciliation Act of 1990, effective
simplified tax guidance.’’ To further this 26 of the CFR, reduce the volume of November 5, 1990. Public Law 101–508.
goal, the executive order directs the regulations taxpayers need to review, Treasury Regulations § 1.46–11. These
Secretary of the Treasury to review all and increase clarity of the tax law. regulations provide guidance under
significant tax regulations issued on or former section 46. Former section 46
Explanation of Provisions was repealed by section 11813 of the
after January 1, 2016.
As required by E.O. 13789, on June The tax regulations proposed to be Omnibus Budget Reconciliation Act of
22, 2017, the Treasury Department removed fall into one of three 1990, effective generally with respect to
issued an interim report (June report) categories. The first category includes property placed in service after
identifying eight regulations to be regulations interpreting provisions of December 31, 1990. Public Law 101–
revised or withdrawn. On October 2, the Code that have been repealed. All of 508.
2017, the Treasury Department issued a these regulations apply to provisions of Treasury Regulations §§ 1.56A–1
second report (October report) the Code that no longer appear in title through 1.56A–5, 1.58–1, and 1.58–9.
recommending specific actions with 26 of the United States Code. The These regulations provide guidance
respect to the regulations identified in second category includes regulations relating to the alternative minimum tax
the June report. In addition, in the interpreting Code provisions that, while under section 56A and former section
October report the Treasury Department not repealed, have been significantly 58. These regulations implement a
explained that ‘‘in furtherance of the revised, and the existing regulations do version of the alternative minimum tax
policies stated in Executive Order not account for these statutory changes. that was repealed by section 701(a) of
13789, Executive Order 13771, and To fall in this category, these statutory the Tax Reform Act of 1986, effective for
Executive Order 13777, Treasury and changes must have rendered the entire taxable years beginning after December
the IRS have initiated a comprehensive regulation inapplicable. The third 31, 1986. Public Law 99–514.
review, coordinated by the Treasury category includes regulations that, by Treasury Regulations § 1.101–5. These
Regulatory Reform Task Force, of all tax the terms of the relevant Code regulations provide guidance under
regulations, regardless of when they provisions or the regulations section 101(e). Section 101(e) was
were issued. . . . This review will themselves, are no longer applicable. repealed by section 421(b)(2) of the
identify tax regulations that are This category would include, for Deficit Reduction Act of 1984, generally
unnecessary, create undue complexity, example, expired temporary regulations; effective for transfers after July 18, 1984,
impose excessive burdens, or fail to a Code provision that only applies to in taxable years ending after July 18,
provide clarity and useful guidance. returns filed before January 1, 1996; or 1984. Public Law 98–369.
. . .’’ In the October report, the regulations providing for a transition Treasury Regulations § 1.103–2. These
Treasury Department noted that the IRS rule that applies only to transactions regulations provide guidance regarding
Office of Chief Counsel had already entered into between January 1, 2000, the tax exemption for dividends from
identified over 200 regulations for and March 1, 2001. The specific shares and stock of federal agencies or
potential revocation. These regulations regulations that fall within each of these instrumentalities under former section
are in the Code of Federal Regulations three categories are detailed below. 103. Former section 103 was repealed
(CFR) ‘‘but are, to varying degrees, The 79 tax regulations proposed to be by section 6 of the Public Debt Act of
unnecessary, duplicative, or obsolete, amended are regulations that make 1942, effective for securities issued after
and force taxpayers to navigate reference to the 298 tax regulations March 28, 1942. Public Law 77–510.
unnecessarily complex or confusing proposed to be removed. Each Treasury Regulations §§ 1.103–3
rules.’’ The October report also stated amendment removes one or more through 1.103–6. These regulations
that the Treasury Department and the references to a regulation that is provide guidance regarding the tax
IRS expected to begin the rulemaking proposed to be removed. For example, exemption for interest on United States
sradovich on DSK3GMQ082PROD with PROPOSALS
process of revoking these regulations in § 31.3121(b)(10)–1 is proposed to be obligations under former section 103.
the fourth quarter of 2017. amended to remove a reference to Former section 103 was repealed in part
This notice of proposed rulemaking § 31.3121(b)(8)–2, which is proposed to by section 4 of the Public Debt Act of
proposes to remove 298 regulations that be removed. The proposed amendments 1941, effective for obligations issued on
have no current or future applicability also include proposed amendments to or after February 28, 1941. Public Law
and, therefore, no longer provide useful remove references to regulations in the 77–7.
guidance. Removing these regulations authority citation for part 602 of title 26 Treasury Regulations § 1.168(f)(8)–1T.
from the CFR will streamline title 26, of the CFR, OMB Control Numbers These regulations provide guidance
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![6814 Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules
26 CFR Part 5 Penalties, Reporting and recordkeeping § 1.58–9 [Removed]
Income taxes, Reporting and requirements. ■ Par. 9. Section 1.58–9 is removed.
recordkeeping requirements. 26 CFR Part 404 § 1.61–2T [Removed]
26 CFR Part 5c Reporting and recordkeeping ■ Par. 10. Section 1.61–2T is removed.
Income taxes, Reporting and requirements, Taxes.
recordkeeping requirements. § 1.61–21 [Amended]
26 CFR Part 601
■ Par. 11. Section 1.61–21 is amended
26 CFR Part 5f Administrative practice and
by removing the last sentence in
Income taxes, Reporting and procedure, Freedom of information,
paragraph (a)(6).
recordkeeping requirements. Reporting and recordkeeping
requirements, Taxes. § 1.72–15 [Amended]
26 CFR Part 7
26 CFR Part 602 ■ Par. 12. Section 1.72–15 is amended
Income taxes, Reporting and by removing the last sentence in
recordkeeping requirements. Reporting and recordkeeping
requirements. paragraph (g).
26 CFR Part 11 § 1.72–17A [Amended]
Proposed Amendments to the
Income taxes, Reporting and Regulations ■ Par. 13. Section 1.72–17A is amended
recordkeeping requirements. by removing the last sentence in
Accordingly, 26 CFR parts 1, 5, 5c, 5f,
26 CFR Part 13 7, 11, 13, 16, 19, 20, 25, 31, 48, 49, 54, paragraph (e)(2)(v).
Income taxes, Reporting and 55, 148, 301, 404, 601, and 602 are § 1.72–18 [Amended]
recordkeeping requirements. proposed to be amended as follows:
■ Par. 14. Section 1.72–18 is amended
26 CFR Part 16 PART 1—INCOME TAXES by removing the last sentence in
Income taxes, Reporting and paragraph (b)(1)(iii).
recordkeeping requirements. ■ Paragraph 1. The authority citation
for part 1 is amended by: § 1.78–1 [Amended]
26 CFR Part 19 ■ 1. Removing the entries for §§ 1.23–1 ■ Par. 15. Section 1.78–1 is amended
Income taxes, Reporting and through 1.23–6, 1.42–2, 1.56–1, 1.58–9, by:
recordkeeping requirements. 1.61–2T, and 1.132–0 through 1.132–8T; ■ 1. In paragraph (a), removing the fifth
■ 2. Adding entries in alphabetical sentence.
26 CFR Part 20 order for §§ 1.132–0 through 1.132–8;
■ 2. In paragraph (f), removing ‘‘§ 1.902–
Estate taxes, Reporting and and
1, § 1.904–5, § 1.960–3, § 1.960–4, and
recordkeeping requirements. ■ 3. Removing the entries for
§ 1.963–4’’ and adding ‘‘§§ 1.902–1,
§§ 1.168(f)(8)–1T, 1.179A–1, 1.401–12,
26 CFR Part 25 1.904–5, 1.960–3, and 1.960–4’’.
1.475(b)–4, 1.809–10, 1.924(c)–1,
Gift taxes, Reporting and 1.924(d)–1, 1.924(e)–1, 1.925(a)–1, § 1.101–5 [Removed and Reserved]
recordkeeping requirements. 1.925(a)–1T, 1.925(b)–1T, 1.927(d)–1,
■ Par. 16. Section 1.101–5 is removed
1.927(e)–1, 1.927(e)–2T, 1.927(f)–1,
26 CFR Part 31 and reserved.
‘‘1.6035–1 through 1.6035–3’’, and
Employment taxes, Income taxes, 1.6050H–1T to read in part as follows: § 1.101–6(a) [Amended]
Penalties, Pensions, Railroad retirement,
Authority: 26 U.S.C. 7805 * * * ■ Par. 17. Section 1.101–6(a) is
Reporting and recordkeeping
requirements, Social security, Sections 1.132–0 through 1.132–8 also amended by removing the words
Unemployment compensation. issued under 26 U.S.C. 132. * * * ‘‘1.101–4, and 1.101–5’’ from the first
sentence and adding in their place the
26 CFR Part 48 §§ 1.23–1 through 1.23–6 [Removed] words ‘‘and 1.101–4’’.
Excise taxes, Reporting and ■ Par. 2. Sections 1.23–1 through 1.23–
6 are removed. §§ 1.103–2 through 1.103–6 [Removed and
recordkeeping requirements. Reserved]
26 CFR Part 49 § 1.42–2 [Removed and Reserved] ■ Par. 18. Sections 1.103–2 through
Excise taxes, Reporting and ■ Par. 3. Section 1.42–2 is removed and 1.103–6 are removed and reserved.
recordkeeping requirements, Telephone, reserved.
§§ 1.103(n)–1T through 1.103(n)–7T
Transportation. § 1.46–11 [Removed] [Removed]
26 CFR Part 54 ■ Par. 4. Section 1.46–11 is removed. ■ Par. 19. Sections 1.103(n)–1T through
Excise taxes, Pensions, Reporting and § 1.56–1 [Removed] 1.103(n)–7T are removed.
recordkeeping requirements. ■ Par. 5. Section 1.56–1 is removed. § 1.132–1 [Amended]
26 CFR Part 55 § 1.56(g)–1 [Amended] ■ Par. 20. Section 1.132–1 is amended
Excise taxes, Investments, Reporting ■ Par. 6. In § 1.56(g)–1, paragraph by removing the last sentence of
sradovich on DSK3GMQ082PROD with PROPOSALS
and recordkeeping requirements. (d)(2)(ii)(A) is removed and reserved. paragraph (g).
26 CFR Part 148 §§ 1.56A–1 through 1.56A–5 [Removed] §§ 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
Excise taxes, Reporting and ■ Par. 7. Sections 1.56A–1 through [Removed]
recordkeeping requirements. 1.56A–5 are removed.
■ Par. 21. Sections 1.132–1T, 1.132–2T,
26 CFR Part 301 § 1.58–1 [Removed and Reserved] 1.132–3T, 1.132–4T, 1.132–5T, 1.132–
Employment taxes, Estate taxes, ■ Par. 8. Section 1.58–1 is removed and 6T, 1.132–7T, and 1.132–8T are
Excise taxes, Gift taxes, Income taxes, reserved. removed.
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![Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules 6815
§§ 1.148–1A through 1.148–6A, 1.148–9A, 5(g)’’ in the last sentence in paragraph § 1.401–6 [Amended]
and 1.148–10A [Removed and Reserved] (b)(1). ■ Par. 39. Section 1.401–6 is amended
■ Par. 22. Sections 1.148–1A through ■ 6. Removing the reference ‘‘§ 1.132– by removing ‘‘(see paragraph (c) of
1.148–6A, 1.148–9A, and 1.148–10A are 5T(g)(3)’’ and adding in its place § 1.401–4)’’ in paragraph (d).
removed and reserved. ‘‘§ 1.132–5(g)(3)’’ in the last sentence in
paragraph (b)(3). § 1.401–8 [Removed and Reserved]
§ 1.149(d)–1A [Removed]
■ Par. 40. Section 1.401–8 is removed
■ Par. 23. Section 1.149(d)–1A is §§ 1.341–1 through 1.341–7 [Removed]
and reserved.
removed. ■ Par. 34. Sections 1.341–1 through
1.341–7 are removed. § 1.401–10 [Amended]
§ 1.150–1A [Removed]
■ Par. 41. Section 1.401–10 is amended
■ Par. 24. Section 1.150–1A is removed. § 1.381(c)(11)–1 [Amended]
by removing the third through seventh
■ Par. 35. Section 1.381(c)(11)–1 is sentences in paragraph (a)(1).
§ 1.162–25T [Amended] amended by:
■ Par. 25. Section 1.162–25T is ■ 1. Removing ‘‘and § 1.404(a)–9’’ in the §§ 1.401–11 through 1.401–13 [Removed
amended by removing the language second sentence in paragraph (b)(1). and Reserved]
‘‘1.61–2T’’ and adding ‘‘1.61–21(d)’’ in ■ 2. Removing ‘‘and § 1.401–5’’ in the ■ Par. 42. Sections 1.401–11 through
its place in the fourth sentence in last sentence in paragraph (b)(2). 1.401–13 are removed and reserved.
Example 1 of paragraph (c). ■ 3. Removing ‘‘§ 1.404(a)–7, paragraph
(e) of § 1.404(a)–9, and’’ in the §§ 1.401(e)–1 through 1.401(e)–6
§ 1.165–13T [Removed] [Removed]
parenthetical of the second sentence of
■ Par. 26. Section 1.165–13T is paragraph (d)(2). ■ Par. 43. Sections 1.401(e)–1 through
removed. ■ 4. Removing ‘‘computed in 1.401(e)–6 are removed.
§ 1.166–4 [Amended] accordance with the rules in paragraph
(e)(2) of § 1.404(a)–9 for computing § 1.401(f)–1 [Amended]
■ Par. 27. Section 1.166–4 is amended ■ Par. 44. Section 1.401(f)–1 is amended
limitations when a profit-sharing plan
by: by removing the last sentence in
■ 1. Removing paragraphs (d)(2) and (3).
has terminated’’ in the third sentence of
paragraph (d)(4). paragraph (a).
■ 2. Removing the designation ‘‘(1)’’
■ 5. Removing ‘‘and § 1.404(a)–9’’ in the
after the heading of paragraph (d). § 1.402(a)–1 [Amended]
second sentence in paragraph (i).
§ 1.168(f)(8)–1T [Removed] ■ Par. 36. Section 1.401–1 is amended ■ Par. 45. Section 1.402(a)–1 is
by: amended by:
■ Par. 28. Section 1.168(f)(8)–1T is
■ 1. Removing ‘‘(see paragraph (e) of ■ 1. Removing and reserving paragraph
removed.
§ 1.401–11)’’ in paragraph (a)(3)(iii). (a)(6)(v).
§ 1.177–1 [Removed] ■ 2. Removing ‘‘and, in addition, see ■ 2. Removing the last sentence in
■ Par. 29. Section 1.177–1 is removed. § 1.401–12 for special rules as to plans paragraph (a)(6)(vi).
covering owner-employees’’ in the
§§ 1.178–2 and 1.178–3 [Removed] § 1.402(e)–1 [Removed and Reserved]
parenthetical in paragraph (a)(3)(v).
■ Par. 30. Sections 1.178–2 and 1.178– ■ 3. Removing ‘‘§ 1.401–4’’ and adding ■ Par. 46. Section 1.402(e)–1 is removed
3 are removed. ‘‘§§ 1.401(a)(4)–0 through 1.401(a)(4)– and reserved.
13’’ in its place in paragraph (a)(3)(vi).
§ 1.179A–1 [Removed and Reserved] § 1.403(a)–1 [Amended]
■ 4. Revising the last sentence in
■ Par. 31. Section 1.179A–1 is removed paragraph (a)(4). ■ Par. 47. Section 1.403(a)–1 is
and reserved. ■ 5. Removing ‘‘1.401–4’’ and adding amended by removing ‘‘through 1.401–
‘‘1.401(a)(4)–0 through 1.401(a)(4)–13’’ 13’’ in the last sentence in paragraph (f).
§§ 1.244–1 and 1.244–2 [Removed]
in its place in the fifth sentence of § 1.404(a)–1 [Amended]
■ Par. 32. Sections 1.244–1 and 1.244–
paragraph (b)(1)(ii).
2 are removed. ■ 6. Removing ‘‘, 1.404(a)–2A,’’ from the ■ Par. 48. Section 1.404(a)–1 is
last sentence in paragraph (e)(2). amended by removing ‘‘and § 1.404(e)–
§ 1.274–6T [Amended]
The revision reads as follows: 1’’ from the last sentence in paragraph
■ Par. 33. Section 1.274–6T is amended (a)(1).
by: § 1.401–1 Qualified pension, profit-
■ 1. Removing the reference ‘‘§ 1.61– sharing, and stock bonus plans. § 1.404(a)–2 [Amended]
2T(f) (5) and (6)’’ and adding in its place (a) * * * ■ Par. 49. Section 1.404(a)–2 is
‘‘§ 1.61–21(f)(5) and (6)’’ in paragraphs (4) * * * See, generally, § 1.401–10. amended by removing ‘‘see § 1.404(a)–
(a)(3)(i)(E) and (a)(3)(ii)(E). 2A’’ and adding ‘‘and before December
* * * * *
■ 2. Removing the reference ‘‘§ 1.61– 31, 1975, see § 1.404(a)–2A of the
2T(f)(3)’’ and adding in its place § 1.401–3 [Amended] Treasury Regulations in effect on April
‘‘§ 1.61–21(f)(3)’’ in paragraphs ■ Par. 37. Section 1.401–3 is amended 1, 2017’’ in its place in the second
(a)(3)(i)(F), (a)(3)(ii) introductory text, by: sentence in paragraph (i).
and (a)(3)(ii)(F). ■ 1. Removing ‘‘(see § 1.401–12)’’ in the
■ 3. Removing the reference ‘‘§ 1.61– § 1.404(a)–2A [Removed]
sradovich on DSK3GMQ082PROD with PROPOSALS
last sentence of paragraph (a)(1).
2T(d)(1)(ii)’’ and adding in its place ■ 2. Adding ‘‘of the Treasury ■ Par. 50. Section 1.404(a)–2A is
‘‘§ 1.61–21(d)(1)(ii)’’ in paragraphs Regulations in effect on April 1, 2017’’ removed.
(a)(3)(i)(E), (a)(3)(ii)(E), and (e)(3). to the end of paragraph (e)(5).
■ 4. Removing the reference ‘‘§ 1.61– § 1.404(a)–3 [Amended]
2T(e)(2)’’ and adding in its place §§ 1.401–4 and 1.401–5 [Removed and ■ Par. 51. Section 1.404(a)–3 is
‘‘§ 1.61–21(e)(2)’’ in paragraph (e)(4). Reserved] amended in paragraph (a) by removing
■ 5. Removing the reference ‘‘§ 1.132– ■ Par. 38. Sections 1.401–4 and 1.401– the tenth sentence and removing ‘‘(see
5T(g)’’ and adding in its place ‘‘§ 1.132– 5 are removed and reserved. § 1.404(a)–4)’’ in the last sentence.
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![6816 Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules
§§ 1.404(a)–4 through 1.404(a)–7 § 1.411(a)–5 [Amended] § 1.475–0 [Amended]
[Removed and Reserved] ■ Par. 78. Section 1.475–0 is amended
■ Par. 64. Section 1.411(a)–5 is
■ Par. 52. Sections 1.404(a)–4 through amended by removing the last sentence by removing ‘‘1.475(b)–4,’’ from the
1.404(a)–7 are removed and reserved. in paragraph (b)(6) introductory text. introductory text and by removing the
listing for § 1.475(b)–4 and each of its
§ 1.404(a)–8 [Amended] § 1.411(a)–9 [Removed and Reserved] paragraphs.
■ Par. 53. Section 1.404(a)–8 is ■ Par. 65. Section 1.411(a)–9 is removed
amended by removing the second § 1.475(b)–4 [Removed]
and reserved.
sentence in paragraph (b). ■ Par. 79. Section 1.475(b)–4 is
§ 1.411(d)–2 [Amended] removed.
§ 1.404(a)–9 [Removed and Reserved]
■ Par. 66. Section 1.411(d)–2 is § 1.475(g)–1 [Amended]
■ Par. 54. Section 1.404(a)–9 is removed amended by removing the last sentence
and reserved. ■ Par. 80. In § 1.475(g)–1, paragraph (h)
in paragraph (e). is removed and reserved.
§ 1.404(a)–10 [Amended] § 1.411(d)–5 [Removed and Reserved] § 1.501(c)(17)–1 [Amended]
■ Par. 55. Section 1.404(a)–10 is
■ Par. 67. Section 1.411(d)–5 is ■ Par. 81. Section 1.501(c)(17)–1 is
amended by:
removed and reserved. amended by removing ‘‘1.401–4’’ and
■ 1. Removing ‘‘and § 1.404(a)–9’’ in the
adding ‘‘1.401(a)(4)–0 through
three places it appears in paragraph (b). § 1.412(b)–5 [Removed]
1.401(a)(4)–13’’ in its place in the
■ 2. Removing the second sentence in ■ Par. 68. Section 1.412(b)–5 is second sentence in paragraph (a)(5).
paragraph (b). removed.
§ 1.501(c)(18)–1 [Amended]
§ 1.404(a)(8)–1T [Removed] § 1.412(c)(1)–3T [Removed] ■ Par. 82. Section 1.501(c)(18)–1 is
■ Par. 56. Section 1.404(a)(8)–1T is ■ Par. 69. Section 1.412(c)(1)–3T is amended by removing ‘‘1.401–4’’ and
removed. removed. adding ‘‘1.401(a)(4)–0 through
§ 1.404(e)–1 [Removed and Reserved] 1.401(a)(4)–13’’ in its place in the
§ 1.412(l)(7)–1 [Removed] second sentence in paragraph (b)(6).
■ Par. 57. Section 1.404(e)–1 is removed
■ Par. 70. Section 1.412(l)(7)–1 is
and reserved. § 1.501(k)–1 [Removed]
removed.
§ 1.404(e)–1A [Amended] ■ Par. 83. Section 1.501(k)–1 is
§ 1.414(r)–8 [Amended] removed.
■ Par. 58. Section 1.404(e)–1A is
amended by removing the third ■ Par. 71. Section 1.414(r)–8 is § 1.503(c)–1 [Amended]
sentence in paragraph (a). amended by:
■ Par. 84. Section 1.503(c)–1 is
■ 1. Removing ‘‘§§ 1.410(b)–1’’ and amended by removing the last sentence
§§ 1.405–1 through 1.405–3 [Removed] adding ‘‘1.410(b)–2’’ in its place in the from paragraph (d).
■ Par. 59. Sections 1.405–1 through second sentence of paragraph (b)(2)(i).
1.405–3 are removed. ■ 2. Removing ‘‘§§ 1.410(b)–1’’ and § 1.503(e)–4 [Removed]
adding ‘‘1.410(b)–2’’ in its place in the ■ Par. 85. Section 1.503(e)–4 is
§ 1.410(a)–1 [Amended] removed.
first sentence of paragraph (b)(3).
■ Par. 60. Section 1.410(a)–1 is
amended by: § 1.416–1 [Amended] §§ 1.551–3 through 1.551–5 [Removed]
■ 1. Removing ‘‘§ 1.410(b)–1’’ and ■ Par. 72. Section 1.416–1 is amended ■ Par. 86. Sections 1.551–3 through
adding ‘‘§§ 1.410(b)–2 through 1.410(b)– by removing ‘‘§ 1.410(b)–1(d)(3)’’ and 1.551–5 are removed.
10’’ in its place in paragraph (a)(3). adding ‘‘§ 1.410(b)–7(d)’’ in its place in §§ 1.552–1 through 1.552–5 [Removed]
■ 2. Removing ‘‘Section 1.410(b)–1 the last sentence of Example 1 of Q&A ■ Par. 87. Sections 1.552–1 through
provides’’ and adding ‘‘Sections T–6. 1.552–5 are removed.
1.410(b)–2 through 1.410(b)–10
provide’’ in its place in paragraph (b)(8). § 1.441–1 [Amended] § 1.553–1 [Removed]
■ 3. Removing the second sentence in ■ Par. 73. In § 1.441–1, paragraph ■ Par. 88. Section 1.553–1 is removed.
paragraph (c)(2). (b)(2)(i)(A) is removed and reserved.
§ 1.554–1 [Removed]
§ 1.410(b)–0 [Amended] §§ 1.453–4 through 1.453–6 and 1.453–10 ■ Par. 89. Section § 1.554–1 is removed.
■ Par. 61. Section 1.410(b)–0 is [Removed and Reserved]
Par. 74. Sections 1.453–4 through §§ 1.555–1 and 1.555–2 [Removed]
amended by: ■
■ 1. Removing ‘‘§§ 1.410(b)–1’’ and 1.453–6 and 1.453–10 are removed and ■ Par. 90. Sections 1.555–1 and 1.555–
adding ‘‘§§ 1.410(b)–2’’ in its place in reserved. 2 are removed.
the introductory text. §§ 1.556–1 through 1.556–3 [Removed]
§ 1.453A–0 [Amended]
■ 2. Removing the listing for
■ Par. 91. Sections 1.556–1 through
‘‘§ 1.410(b)–1’’ and each of its ■ Par. 75. Section 1.453A–0 is amended
1.556–3 are removed.
paragraphs. by removing the listing for § 1.453A–2
sradovich on DSK3GMQ082PROD with PROPOSALS
and each of its paragraphs. §§ 1.586–1 and 1.586–2 [Removed]
§ 1.410(b)–1 [Removed and Reserved]
§ 1.453A–1 [Amended] ■ Par. 92. Sections 1.586–1 and 1.586–
■ Par. 62. Section 1.410(b)–1 is removed 2 are removed.
and reserved. ■Par. 76. Section 1.453A–1(a) is
amended by removing the last sentence. §§ 1.593–1 through 1.593–8, 1.593–10, and
§ 1.411(a)–1 [Amended] 1.593–11 [Removed]
■ Par. 63. Section 1.411(a)–1 is § 1.453A–2 [Removed and Reserved] ■ Par. 93. Sections 1.593–1 through
amended by removing and reserving ■ Par. 77. Section 1.453A–2 is removed 1.593–8, 1.593–10, and 1.593–11 are
paragraph (b)(9). and reserved. removed.
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![Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules 6817
§ 1.595–1 [Removed] ■ 1. Removing the words ‘‘and § 1.815–5 [Amended]
■ Par. 94. Section 1.595–1 is removed. paragraph (a) of § 1.802–4’’ from the first ■ Par. 123. Section 1.815–5 is amended
sentence in paragraph (a). by removing ‘‘and § 1.802–5’’ from the
§ 1.596–1 [Amended] ■ 2. Removing the words ‘‘and second sentence.
■ Par. 95. Section 1.596–1 is amended paragraph (a) of § 1.802–5’’ from
by removing the last sentence of paragraph (e). §§ 1.821–1 through 1.821–5 [Removed]
paragraph (a). ■ Par. 124. Sections 1.821–1 through
§§ 1.802–4 and 1.802–5 [Removed] 1.821–5 are removed.
§ 1.621–1 [Removed] ■ Par. 110. Sections 1.802–4 and 1.802–
■ Par. 96. Section 1.621–1 is removed. 5 are removed. §§ 1.822–1 and 1.822–2 [Removed and
Reserved]
■ Par. 97. Section 1.643(d)–1 is
§ 1.802(b)–1 [Removed and Reserved] ■ Par. 125. Sections 1.822–1 and 1.822–
amended by revising the last sentence of
paragraph (a) to read as follows: ■ Par. 111. Section 1.802(b)–1 is 2 are removed and reserved.
removed and reserved.
§ 1.643(d)–1 Definition of ‘‘foreign trust § 1.822–3 [Amended]
created by a United States person’’. §§ 1.803–1 through 1.803–7 [Removed] ■ Par. 126. Section 1.822–3 is amended
(a) * * * For provisions relating to ■ Par. 112. Sections 1.803–1 through by removing ‘‘and shall be determined
the information returns which are 1.803–7 are removed. in accordance with § 1.803–6’’ from the
required to be filed with respect to the second sentence.
§§ 1.806–1 and 1.806–2 [Removed and
creation of or transfers to foreign trusts, Reserved] § 1.822–4 [Amended]
see section 6048. ■ Par. 113. Sections 1.806–1 and 1.806– ■ Par. 127. Section 1.822–4 is amended
* * * * * 2 are removed and reserved. by removing ‘‘Sections’’ from the first
§ 1.665(f)–1A [Removed and Reserved]
sentence and adding in its place
§ 1.809–1 [Removed and Reserved]
‘‘Section’’ and by removing ‘‘1.822–1
■ Par. 98. Section 1.665(f)–1A is ■ Par. 114. Section 1.809–1 is removed through’’ in the first sentence.
removed and reserved. and reserved.
§ 1.822–8 [Amended]
§ 1.665(g)–1A [Removed and Reserved] § 1.809–2 [Amended]
■ Par. 128. Section 1.822–8 is amended
■ Par. 99. Section 1.665(g)–1A is ■ Par. 115. Section 1.809–2 is amended by removing ‘‘and paragraph (a) of
removed and reserved. by removing the words ‘‘and paragraphs § 1.825–1’’ from the sixth sentence in
(a) and (b) of § 1.809–3, respectively’’ paragraph (a)(1).
§ 1.667(a)–1A [Removed and Reserved]
from the second sentence in paragraph
■ Par. 100. Section 1.667(a)–1A is (a). § 1.822–12 [Amended]
removed and reserved. ■ Par. 129. Section 1.822–12 is
§ 1.809–3 [Removed and Reserved]
§ 1.669(a)–1A [Removed] amended by removing ‘‘and paragraph
■ Par. 116. Section 1.809–3 is removed (c)(2) of § 1.823–6’’ from the seventh
■ Par. 101. Section 1.669(a)–1A is and reserved. sentence in paragraph (a).
removed.
§ 1.809–5 [Amended] §§ 1.823–1 through 1.823–8 [Removed]
§ 1.669(b)–1A [Removed] ■ Par. 117. Section 1.809–5 is amended ■ Par. 130. Sections 1.823–1 through
■ Par. 102. Section 1.669(b)–1A is by: 1.823–8 are removed.
removed. ■ 1. Removing the last sentence in
paragraph (a)(3). §§ 1.825–1 through 1.825–3 [Removed]
§§ 1.669(c)–1A through 1.669(c)–3A ■ 2. Removing paragraph (a)(5)(vi).
[Removed]
■ Par. 131. Sections 1.825–1 through
■ 3. Removing ‘‘and § 1.809–7’’ from the 1.825–3 are removed.
■ Par. 103. Sections 1.669(c)–1A first sentence in paragraph (a)(6)(ii) and
through 1.669(c)–3A are removed. removing the second sentence in § 1.831–2 [Amended]
paragraph (a)(6)(ii). ■ Par. 132. Section 1.831–2 is amended
§ 1.669(d)–1A [Removed]
■ 4. Removing paragraph (a)(6)(iv). by removing the last sentence.
■ Par. 104. Section 1.669(d)–1A is ■ 5. Removing and reserving paragraph
removed. (a)(11). § 1.831–4 [Removed]
■ Par. 133. Section 1.831–4 is removed.
§ 1.669(e)–1A [Removed] §§ 1.809–7 through 1.809–10 [Removed]
■ Par. 105. Section 1.669(e)–1A is ■ Par. 118. Sections 1.809–7 through § 1.832–7T [Removed]
removed. 1.809–10 are removed. ■ Par. 134. Section 1.832–7T is
removed.
§ 1.669(e)–2A [Removed] § 1.810–1 [Removed and Reserved]
■ Par. 106. Section 1.669(e)–2A is § 1.861–9T [Amended]
■ Par. 119. Section 1.810–1 is removed
removed. and reserved. ■ Par. 135. In § 1.861–9T, paragraph
(b)(3)(ii) is amended by:
§§ 1.669(f)–1A and 1.669(f)–2A [Removed] § 1.810–2 [Amended] ■ 1. Removing ‘‘See § 1.924(a)–
■ Par. 107. Sections 1.669(f)–1A and ■ Par. 120. Section 1.810–2 is amended 1T(g)(7).’’ that follows the third
sradovich on DSK3GMQ082PROD with PROPOSALS
1.669(f)–2A are removed. by removing ‘‘and § 1.810–4’’ from the sentence.
first sentence in paragraph (c)(4). ■ 2. Removing the third sentence.
§ 1.802–2 [Removed and Reserved]
■ Par. 108. Section 1.802–2 is removed § 1.810–4 [Removed] § 1.871–1 [Amended]
and reserved. ■ Par. 121. Section 1.810–4 is removed. ■ Par. 136. In § 1.871–1, paragraph (a) is
amended by:
§ 1.802–3 [Amended] § 1.815–4 [Amended] ■ 1. In the fifth sentence, removing
■ Par. 109. Section 1.802–3 is amended ■Par. 122. Paragraph (e) of § 1.815–4 is ‘‘Chapters 1, 5, and 24’’ and adding
by: amended by removing ‘‘and § 1.802–5’’. ‘‘Chapters 1 and 24’’ in its place.
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![6818 Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules
■ 2. In the sixth sentence, removing § 1.951–2 [Removed and Reserved] ‘‘§§ 31.3121(b)(8)–1 and 31.3121(k)–1’’
‘‘and §§ 1.1491–1 through 1.1494–1’’. ■ Par. 155. Section 1.951–2 is removed and adding ‘‘§ 31.3121(b)(8)–1’’ in its
and reserved. place in the last sentence.
§ 1.902–3 [Amended]
■ Par. 137. In § 1.902–3, paragraph § 1.962–1 [Amended] § 1.1402(g)–1 [Amended]
(g)(2) is removed and reserved. ■ Par. 156. Section 1.962–1 is amended ■ Par. 170. Section 1.1402(g)–1 is
by removing the last sentence of the amended by removing the first sentence
§§ 1.921–1T, 1.921–2, and 1.921–3T
undesignated paragraph following in paragraph (c).
[Removed]
paragraph (a)(2).
■ Par. 138. Sections 1.921–1T, 1.921–2, § 1.1491–1 [Removed]
and 1.921–3T are removed. § 1.962–2 [Amended] ■ Par. 171. Section 1.1491–1 is
§ 1.922–1 [Removed]
■ Par. 157. Section 1.962–2 is amended removed.
by:
■ Par. 139. Section 1.922–1 is removed. ■ 1. Removing ‘‘Except as provided in § 1.1492–1 [Removed]
§ 1.923–1T [Removed] § 1.962–4, a’’ and adding in its place ■ Par. 172. Section 1.1492–1 is
■ Par. 140. Section 1.923–1T is ‘‘A’’ in the first sentence of paragraph removed.
removed. (b).
■ 2. Removing ‘‘and § 1.962–4’’ in § 1.1493–1 [Removed]
§ 1.924(a)–1T [Removed] paragraph (c)(1). ■ Par. 173. Section 1.1493–1 is
■ Par. 141. Section 1.924(a)–1T is removed.
§ 1.962–4 [Removed]
removed. §§ 1.1494–1 and 1.1494–2 [Removed]
■ Par. 158. Section 1.962–4 is removed.
§ 1.924(c)–1 [Removed] ■ Par. 174. Sections 1.1494–1 and
§§ 1.963–1, 1.963–4, and 1.963–5
■ Par. 142. Section 1.924(c)–1 is 1.1494–2 are removed.
[Removed and reserved]
removed. ■ Par. 175. Section 1.6012–2 is
■ Par. 159. Sections 1.963–1, 1.963–4, amended by revising paragraph (k) to
§ 1.924(d)–1 [Removed] and 1.963–5 are removed and reserved. read as follows:
■ Par. 143. Section 1.924(d)–1 is §§ 1.963–7 and 1.963–8 [Removed]
removed. § 1.6012–2 Corporations required to make
■ Par. 160. Sections 1.963–7 and 1.963– returns of income.
§ 1.924(e)–1 [Removed] 8 are removed. * * * * *
■ Par. 144. Section 1.924(e)–1 is § 1.964–4(e) [Removed and Reserved] (k) Other provisions. For returns by
removed. fiduciaries or corporations, see
■ Par. 161. In § 1.964–4, paragraph (e) is
removed and reserved. § 1.6012–3. For information returns by
§§ 1.925(a)–1 and 1.925(a)–1T [Removed]
corporations regarding payments of
■ Par. 145. Sections 1.925(a)–1 and § 1.1034–1 [Removed] dividends, see §§ 1.6042–1 to 1.6042–3,
1.925(a)–1T are removed. inclusive; regarding corporate
■ Par. 162. Section 1.1034–1 is
§ 1.925(b)–1T [Removed] removed. dissolutions or liquidations, see
■ Par. 146. Section 1.925(b)–1T is § 1.6043–1; regarding distributions in
§ 1.1038–1 [Amended] liquidation, see § 1.6043–2; regarding
removed.
■ Par. 163. Section 1.1038–1 is payments of patronage dividends, see
§ 1.926(a)–1 [Removed] amended by removing the second §§ 1.6044–1 to 1.6044–4, inclusive; and
■ Par. 147. Section 1.926(a)–1 is sentence in paragraph (a)(5). regarding certain payments of interest,
removed. § 1.1223–1 [Amended]
see §§ 1.6049–1 and 1.6049–1. For
returns as to formation or reorganization
§ 1.926(a)–1T [Removed] ■ Par. 164. Paragraph (g) of § 1.1223–1 of foreign corporations, see §§ 1.6046–1
■ Par. 148. Section 1.926(a)–1T is is amended by removing ‘‘See § 1.1034– to 1.6046–3, inclusive.
removed. 1.’’ after the first sentence.
* * * * *
§ 1.927(b)–1T [Removed and Reserved] § 1.1232–1 [Amended]
§ 1.6012–4 [Amended]
■ Par. 149. Section 1.927(b)–1T is ■ Par. 165. Section 1.1232–1 is
amended by removing ‘‘§§ 1.1232–2 ■ Par. 176. Section 1.6012–4 is
removed and reserved. amended by removing the third
through 1.1232–4’’ in paragraphs (a),
§ 1.927(d)–1 [Removed and Reserved] (c)(1), and (d) and adding in their place sentence.
■ Par. 150. Section 1.927(d)–1 is ‘‘§§ 1.1232–3 and 1.1232–3A’’. § 1.6035–1 [Removed and Reserved]
removed and reserved.
§ 1.1232–2 [Removed and Reserved] ■ Par. 177. Section 1.6035–1 is removed
§§ 1.927(e)–1 and 1.927(e)–2T [Removed] ■ Par. 166. Section 1.1232–2 is removed and reserved.
■ Par. 151. Sections 1.927(e)–1 and and reserved. § 1.6035–3 [Removed]
1.927(e)–2T are removed.
§ 1.1232–4 [Removed] ■ Par. 178. Section 1.6035–3 is
§ 1.927(f)–1 [Removed] ■ Par. 167. Section 1.1232–4 is removed.
sradovich on DSK3GMQ082PROD with PROPOSALS
■ Par. 152. Section 1.927(f)–1 is removed.
§ 1.6049–7T [Removed]
removed.
§§ 1.1247–1 through 1.1247–5 [Removed] ■ Par. 179. Section 1.6049–7T is
§§ 1.941–1 through 1.941–3 [Removed] ■ Par. 168. Sections 1.1247–1 through removed.
■ Par. 153. Sections 1.941–1 through 1.1247–5 are removed.
§ 1.6050H–1 [Amended]
1.941–3 are removed.
§ 1.1402(e)(4)–1 [Amended] ■ Par. 180. Section 1.6050H–1 is
§ 1.943–1 [Removed] ■Par. 169. Section 1.1402(e)(4)–1 is amended by removing the second
■ Par. 154. Section 1.943–1 is removed. amended by removing sentence in paragraph (g)(1).
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![Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules 6819
§ 1.6050H–1T [Removed] PART 7—TEMPORARY INCOME TAX PART 20—ESTATE TAX; ESTATES OF
■ Par. 181. Section 1.6050H–1T is REGULATIONS UNDER THE TAX DECEDENTS DYING AFTER AUGUST
removed. REFORM ACT OF 1976 16, 1954
§ 1.6050H–2 [Amended] ■ Par. 207. The authority citation for
■ Par. 195. The authority citation for
part 20 continues to read in part as
■ Par. 182. Section 1.6050H–2 is part 7 continues to read as follows:
follows:
amended by removing the second Authority: 26 U.S.C. 7805, unless
sentence in paragraph (g)(1). Authority: 26 U.S.C. 7805 * * *
otherwise stated.
§ 1.6071–1 [Amended] § 20.0–1 [Amended]
§§ 7.105–1 and 7.105–2 [Removed]
■ Par. 183. In § 1.6071–1, paragraph ■ Par. 208. In § 20.0–1, paragraph (b)(3)
(c)(5) is removed and reserved. ■ Par. 196. Sections 7.105–1 and 7.105– is amended by removing ‘‘§§ 20.2201–1
2 are removed. to’’ and adding ‘‘§§ 20.2203–1 to’’ in its
§ 1.6072–4 [Amended] place.
§ 7.704–1 [Removed]
■ Par. 184. In § 1.6072–4, paragraph (b) § 20.2201–1 [Removed]
is removed and reserved. ■ Par. 197. Section 7.704–1 is removed. ■ Par. 209. Section 20.2201–1 is
§ 1.6091–1 [Amended] removed.
PART 11—TEMPORARY INCOME TAX
■ Par. 185. In § 1.6091–1, paragraph REGULATIONS UNDER THE PART 25—GIFT TAX; GIFTS MADE
(b)(5) is removed and reserved. EMPLOYEE RETIREMENT INCOME AFTER DECEMBER 31, 1954
§ 1.6654–4 [Removed and Reserved]
SECURITY ACT OF 1974
■ Par. 210. The authority citation for
■ Par. 186. Section 1.6654–4 is removed ■ Par. 198. The authority citation for part 25 continues to read in part as
and reserved. part 11 continues to read as follows: follows:
Authority: 26 U.S.C. 7805 * * *
PART 5—TEMPORARY INCOME TAX Authority: 26 U.S.C. 7805 of the Internal
REGULATIONS UNDER THE REVENUE Revenue Code of 1954 (68A Stat. 917; 26 § 25.2522(a)–2 [Removed]
ACT OF 1978 U.S.C. 7805), unless otherwise noted. ■ Par. 211. Section 25.2522(a)–2 is
§ 11.401(d)(1)–1 [Removed] removed.
■ Par. 187. The authority citation for
part 5 continues to read as follows: ■ Par. 199. Section 11.401(d)(1)–1 is PART 31—EMPLOYMENT TAXES AND
Authority: 26 U.S.C. 7805. removed. COLLECTION OF INCOME TAX AT
SOURCE
§ 5.856–1 [Removed] § 11.402(e)(4)(A)–1 [Removed]
■ Par. 212. The authority citation for
■ Par. 188. Section 5.856–1 is removed. ■ Par. 200. Section 11.402(e)(4)(A)–1 is part 31 continues to read in part as
PART 5c—TEMPORARY INCOME TAX removed. follows:
REGULATIONS UNDER THE § 11.402(e)(4)(B)–1 [Removed] Authority: 26 U.S.C. 7805 * * *
ECONOMIC RECOVERY TAX ACT OF
■ Par. 201. Section 11.402(e)(4)(B)–1 is § 31.0–3 [Amended]
1981
removed. ■ Par. 213. Section 31.0–3 is amended
■ Par. 189. The authority citation for by:
part 5c continues to read as follows: § 11.404(a)(6)–1 [Removed] ■ 1. Removing ‘‘(1)’’ from the fourth
Authority: 26 U.S.C. 168(f)(8)(G) and 7805. ■ Par. 202. Section 11.404(a)(6)–1 is sentence in paragraph (a).
■ 2. Removing ‘‘, and (2) to the extent
removed.
§§ 5c.103–1 through 5c.103–3 [Removed] provided in § 31.3121(k)–3, to services
■ Par. 190. Sections 5c.103–1 through PART 13—TEMPORARY INCOME TAX performed before 1955 the remuneration
5c.103–3 are removed. for which was paid before 1955’’ from
REGULATIONS UNDER THE TAX
the fourth sentence in paragraph (a).
REFORM ACT OF 1969
§§ 5c.168(f)(8)–1 through 5c.168(f)(8)–11
[Removed] § 31.3121(a)(9)–1 [Removed and Reserved]
■ Par. 203. The authority citation for ■ Par. 214. Section 31.3121(a)(9)–1 is
■ Par. 191. Sections 5c.168(f)(8)–1 part 13 continues to read as follows: removed and reserved.
through 5c.168(f)(8)–11 are removed.
Authority: 26 U.S.C. 7805.
§ 31.3121(b)(8)–2 [Removed]
PART 5f—TEMPORARY INCOME TAX ■ Par. 215. Section 31.3121(b)(8)–2 is
§ 13.4 [Removed and Reserved]
REGULATIONS UNDER THE TAX removed.
EQUITY AND FISCAL RESPONSIBILITY ■ Par. 204. Section 13.4 is removed and
ACT OF 1982 reserved. § 31.3121(b)(10)–1 [Amended]
■ Par. 216. Section 31.3121(b)(10)–1 is
■ Par. 192. The authority citation for PART 16—[REMOVED] amended by removing ‘‘§ 31.3121(b)(8)–
part 5f continues to read in part as 2, relating to services performed in the
follows: Par. 205. Under the authority of 26
sradovich on DSK3GMQ082PROD with PROPOSALS
■ employ of religious, charitable,
Authority: 26 U.S.C. 7805 * * * U.S.C. 7805, part 16 is removed. educational, and certain other
organizations exempt from income tax;’’
§ 5f.103–3 [Removed] PART 19—TEMPORARY from paragraph (b).
■ Par. 193. Section 5f.103–3 is removed. REGULATIONS UNDER THE REVENUE
ACT OF 1964 §§ 31.3121(k)–1 through 31.3121(k)–4
§ 5f.168(f)(8)–1 [Removed] [Removed]
■ Par. 194. Section 5f.168(f)(8)–1 is ■ Par. 206. Under the authority of 26 ■ Par. 217. Sections 31.3121(k)–1
removed. U.S.C. 7805, part 19 is removed. through 31.3121(k)–4 are removed.
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![6820 Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules
§ 31.3121(r)–1 [Amended] PART 54—PENSION EXCISE TAXES §§ 301.6501(o)–1 through 301.6501(o)–3
■Par. 218. Section 31.3121(r)–1 is [Removed]
amended by removing paragraph (e). ■ Par. 230. The authority citation for ■ Par. 243. Sections 301.6501(o)–1
part 54 continues to read in part as through 301.6501(o)–3 are removed.
§ 31.3501(a)–1T [Amended] follows:
■ Par. 219. Section 31.3501(a)–1T is § 301.6511(d)–7 [Removed]
Authority: 26 U.S.C. 7805, unless
amended by: otherwise noted. * * * ■ Par. 244. Section 301.6511(d)–7 is
■ 1. Removing ‘‘§ 1.61–2T and § 1.132– removed.
1T’’ and adding ‘‘§§ 1.61–21 and 1.132– § 54.4972–1 [Removed]
Par. 231. Section 54.4972–1 is § 301.6511(g)–1 [Removed]
1’’ in its place in the first sentence in ■
A–7. removed. ■ Par. 245. Section 301.6511(g)–1 is
■ 2. Removing ‘‘Q/A–11 of § 1.61–2T’’ removed.
§ 54.4981A–1T [Removed]
and adding ‘‘§ 1.61–21’’ in its place in § 301.6723–1A [Removed]
the first parenthetical in A–7. ■ Par. 232. Section 54.4981A–1T is
■ 3. Removing ‘‘§ 1.61–2T’’ and adding removed. ■ Par. 246. Section 301.6723–1A is
‘‘§ 1.61–21’’ in its place wherever it removed.
appears in the third sentence in A–7. PART 55—EXCISE TAX ON REAL
ESTATE INVESTMENT TRUSTS AND PART 404—TEMPORARY
■ 4. Removing ‘‘§ 1.61–2T’’ and adding
REGULATED INVESTMENT REGULATIONS ON PROCEDURE AND
‘‘§ 1.61–21’’ in its place wherever it
COMPANIES ADMINISTRATION UNDER THE TAX
appears in Q–8.
REFORM ACT OF 1976
■ Par. 233. The authority citation for
PART 48—MANUFACTURERS AND part 55 is amended by removing the ■ Par. 247. The authority citation for
RETAILERS EXCISE TAXES entry for § 55.4981–1 to read in part as part 404 continues to read as follows:
■ Par. 220. The authority citation for follows: Authority: Sec. 7805, Internal Revenue
part 48 continues to read in part as Authority: 26 U.S.C. 6001, 6011, 6071, Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).
follows: 6091, and 7805 * * * § 404.6048–1 [Removed]
Authority: 26 U.S.C. 7805, unless § 55.4981–1 [Removed and Reserved] ■ Par. 248. Section 404.6048–1 is
otherwise noted. * * *
■ Par. 234. Section 55.4981–1 is removed.
§ 48.4041–18 [Removed and Reserved] removed and reserved.
PART 601—STATEMENT OF
■ Par. 221. Section 48.4041–18 is
§ 55.4981–2 [Amended] PROCEDURAL RULES
removed and reserved.
■ Par. 235. Section 55.4981–2 is ■ Par. 249. The authority citation for
§ 48.4091–3 [Removed and Reserved] amended by removing the third part 601 continues to read in part as
■ Par. 222. Section 48.4091–3 is sentence. follows:
removed and reserved.
PART 148—CERTAIN EXCISE TAX Authority: 5 U.S.C. 301 and 552. * * *
PART 49—FACILITIES AND SERVICES MATTERS UNDER THE EXCISE TAX
§ 601.201 [Amended]
EXCISE TAXES TECHNICAL CHANGES ACT OF 1958
■ Par. 250. In § 601.201, paragraph
■ Par. 223. The authority citation for ■ Par. 236. Under the authority of 26 (q)(2)(ii) is amended by removing
part 49 continues to read in part as U.S.C. 7805, part 148 is removed. ‘‘§ 1.401–4(c)’’ and adding
follows: ‘‘§ 1.401(a)(4)–5’’ in its place.
PART 301—PROCEDURE AND
Authority: 26 U.S.C. 7805 * * *
ADMINISTRATION PART 602—OMB CONTROL NUMBERS
§ 49.4251–3 [Removed and Reserved] UNDER THE PAPERWORK
■ Par. 237. The authority citation for
■ Par. 224. Section 49.4251–3 is REDUCTION ACT
part 301 is amended by removing the
removed and reserved. entries for §§ 301.6241–1T and ■ Par. 251. The authority citation for
§§ 49.4252–1 and 49.4252–3 [Removed and 301.6245–1T to read in part as follows: part 602 continues to read in part as
Reserved] Authority: 26 U.S.C. 7805 * * * follows:
■ Par. 225. Sections 49.4252–1 and Authority: 26 U.S.C. 7805 * * *
§ 301.6035–1 [Removed]
49.4252–3 are removed and reserved.
■ Par. 238. Section 301.6035–1 is § 602.101 [Amended]
§§ 49.4252–6 and 49.4252–7 [Removed] removed. ■ Par. 252. Section 602.101 is amended
■ Par. 226. Sections 49.4252–6 and by removing the entries for §§ 1.23–5,
§ 301.6048–1 [Removed]
49.4252–7 are removed. 1.42–2, 1.46–11, 1.56–1, 1.56A–1
■ Par. 239. Section 301.6048–1 is through 1.56A–5, 1.58–9(c)(5)(iii)(B),
§§ 49.4253–8 and 49.4253–9 [Removed and removed. 1.58–9(e)(3), 1.61–2T, 1.103–15AT,
Reserved]
§ 301.6096–2 [Removed] 1.103–18, 1.103(n)–2T, 1.103(n)–4T,
■ Par. 227. Sections 49.4253–8 and 1.132–1T, 1.132–2T, 1.132–5T,
49.4253–9 are removed and reserved. ■ Par. 240. Section 301.6096–2 is
1.168(f)(8)–1T, 1.177–1, 1.341–7, 1.401–
sradovich on DSK3GMQ082PROD with PROPOSALS
removed.
§§ 49.4263–1 through 49.4263–4 [Removed 12(n), 1.404(a)–4, 1.412(b)–5, 1.453–10,
and Reserved] § 301.6241–1T [Removed] 1.453A–2, 1.475(b)–4, 1.551–4, 1.552–3
■ Par. 228. Sections 49.4263–1 through ■ Par. 241. Section 301.6241–1T is through 1.552–5, 1.556–2, 1.586–2,
49.4263–4 are removed and reserved. removed. 1.593–1, 1.593–6, 1.593–6A, 1.593–7,
1.595–1, 1.821–1, 1.821–3, 1.821–4,
§ 49.4263–6 [Removed] § 301.6245–1T [Removed] 1.823–2, 1.823–5, 1.823–6, 1.825–1,
■ Par. 229. Section 49.4263–6 is ■ Par. 242. Section 301.6245–1T is 1.831–4, 1.921–1T, 1.921–2, 1.921–3T,
removed. removed. 1.923–1T, 1.924(a)–1T, 1.925(a)–1T,
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![Federal Register / Vol. 83, No. 32 / Thursday, February 15, 2018 / Proposed Rules 6821
1.925(b)–1T, 1.926(a)–1T, 1.927(b)–1T, (757) 398–6222, email Hal.R.Pitts@ Delaware River, Pennsauken Township,
1.927(d)–1, 1.927(e)–1T, 1.927(e)–2T, uscg.mil. NJ’’ in the Federal Register (82 FR
1.927(f)–1, 1.962–4, 1.1034–1, 1.1247–1, SUPPLEMENTARY INFORMATION: 48419). This second temporary
1.1247–2, 1.1247–4, 1.1247–5, 1.1492–1, deviation is from 8 a.m. on October 21,
1.1494–1, 1.6035–1, 1.6035–3, 1.6049– I. Background and Purpose 2017, through 7:59 a.m. on April 19,
7T, 1.6050H–1T, 1.6654–4, 5c.168(f)(8)– On June 30, 2017, we published a 2018. This second temporary deviation
1, 5c.168(f)(8)–2, 5c.168(f)(8)–6, notice of proposed rulemaking (NPRM) was issued to complete the evaluation of
5c.168(f)(8)–8, 5f.103–3, 16.3–1, entitled, ‘‘Drawbridge Operation the changes incorporated into the
31.3121(k)–4, 48.4041–18, 48.4091–3, Regulation; Delaware River, Pennsauken remote operation system during the first
54.4972–1, 54.4981A–1T, 301.6035–1, Township, NJ’’ in the Federal Register temporary deviation ending October 21,
301.6241–1T, 301.6501(o)–2, 301.6723– (82 FR 29800). The original comment 2017. This notice included a request for
1A(d), and 404.6048–1. period closed on August 18, 2017. The comments and related material to reach
NPRM proposed changes to the the Coast Guard on or before January 15,
Kirsten Wielobob, 2018.
Deputy Commissioner for Services and
regulation governing the DELAIR
Memorial Railroad Bridge across the On December 6, 2017, we published
Enforcement. a notice of proposed rulemaking;
[FR Doc. 2018–02918 Filed 2–13–18; 8:45 am]
Delaware River, mile 104.6, at
Pennsauken Township, and contained reopening of comment period (NPRM);
BILLING CODE 4830–01–P
useful background and analysis related entitled ‘‘Drawbridge Operation
Regulation; Delaware River, Pennsauken
to the proposed changes. The
Township, NJ’’ in the Federal Register
installation of the remote operation
DEPARTMENT OF HOMELAND (82 FR 57561). This notice included a
system capabilities did not change the
SECURITY request for comments and related
operational schedule of the bridge.1 The
material to reach the Coast Guard on or
Coast Guard public is encouraged to review the
before January 15, 2018.
NPRM. On January 22, 2018, we published a
On April 12, 2017, we published a
33 CFR Part 117 notice of temporary deviation;
temporary deviation entitled reopening of comment period; entitled
[Docket No. USCG–2016–0257] ‘‘Drawbridge Operation Regulation; ‘‘Drawbridge Operation Regulation;
RIN 1625–AA09 Delaware River, Pennsauken Township, Delaware River, Pennsauken Township,
NJ’’ in the Federal Register (82 FR NJ’’ in the Federal Register (83 FR
Drawbridge Operation Regulation; 17561). This temporary deviation was 2909). This notice included a request for
Delaware River, Pennsauken performed from 8 a.m. on April 24, comments and related material to reach
Township, NJ 2017, through 7:59 a.m. on October 21, the Coast Guard on or before March 2,
2017, and included a request for 2018.
AGENCY: Coast Guard, DHS. comments and related material to reach This notice to extend the comment
ACTION: Notice of proposed rulemaking; the Coast Guard on or before August 18, period to on or before March 2, 2018,
notice reopening comment period. 2017. During this initial temporary ensures there is notice and opportunity
deviation the bridge owner identified to comment on the proposed rule that
SUMMARY: The Coast Guard is reopening
deficiencies in the remote operation would allow the bridge to be remotely
the comment period to solicit additional
center procedures, bridge to vessel operated from the Conrail South Jersey
comments concerning the notice of
communications, and equipment dispatch center in Mount Laurel, NJ,
proposed rulemaking (NPRM), which
redundancy. Comments concerning instead of being operated by an on-site
published on June 30, 2017, and was
these deficiencies were submitted to the bridge tender, before the proposed
initially reopened for comments on
docket and provided to the Coast Guard changes become final.
December 6, 2017. Reopening the
and bridge owner by representatives
comment period will allow the public to II. Public Participation and Request for
from the Mariners’ Advisory Committee
provide input on the proposed change Comments
for the Bay and River Delaware.
to the regulation governing the DELAIR
The bridge owner implemented We view public participation as
Memorial Railroad Bridge across the
policies and provided training to essential to effective rulemaking, and
Delaware River, mile 104.6, at
address the procedural and will consider all comments and material
Pennsauken Township, NJ.
communications deficiencies, and received during the comment period.
DATES: The comment period for the implemented backup systems to Your comment can help shape the
proposed rule published June 30, 2017, mitigate potential equipment and outcome of this rulemaking. If you
at 82 FR 29800, is reopened. Comments systems failures. These changes were submit a comment, please include the
and related material must reach the not fully evaluated during the docket number for this rulemaking,
Coast Guard on or before March 2, 2018. temporary deviation ending October 21, indicate the specific section of this
ADDRESSES: You may submit comments 2017. Therefore, the Coast Guard document to which each comment
identified by docket number USCG– decided to issue a second temporary applies, and provide a reason for each
2016–0257 using Federal eRulemaking deviation to complete the evaluation of suggestion or recommendation.
Portal at http://www.regulations.gov. the changes incorporated into the We encourage you to submit
See the ‘‘Public Participation and remote operation system. comments through the Federal
sradovich on DSK3GMQ082PROD with PROPOSALS
Request for Comments’’ portion of the On October 18, 2017, we published a eRulemaking Portal at http://
SUPPLEMENTARY INFORMATION section second temporary deviation entitled www.regulations.gov. If your material
below for instructions on submitting ‘‘Drawbridge Operation Regulation; cannot be submitted using http://
comments. www.regulations.gov, contact the person
1 A full description of the remote operational
FOR FURTHER INFORMATION CONTACT: If in the FOR FURTHER INFORMATION
system is outlined in the aforementioned
you have questions on this proposed publication, which can be found at http://
CONTACT section of this document for
rule, call or email Mr. Hal R. Pitts, Fifth regulations.gov. (see ADDRESSES for more alternate instructions. We accept
Coast Guard District (dpb); telephone information). anonymous comments. All comments
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Document Created: 2018-02-15 00:20:47
Document Modified: 2018-02-15 00:20:47
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking. | |
| Dates | Written or electronic comments and requests for a public hearing must be received by May 14, 2018. | |
| Contact | Concerning the proposed regulations Mark A. Bond of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317-6844; concerning the submission of comments and a request for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 83 FR 6806 | |
| RIN Number | 1545-BO17 | |
| CFR Citation | 26
CFR
1 26 CFR 5 26 CFR 5 | |
| CFR Associated | Income Taxes; Reporting and Recordkeeping Requirements; Employment Taxes; Penalties; Pensions; Railroad Retirement; Social Security; Unemployment Compensation; Administrative Practice and Procedure; Freedom of Information; Gift Taxes and Investments |
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