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Final Regs Govern Time and Manner of Making Elections Under TAMRA

SEP. 23, 1992

T.D. 8435; 57 F.R. 43893-43897

DATED SEP. 23, 1992
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    TD 8435
Citations: T.D. 8435; 57 F.R. 43893-43897

 [4830-01]

 

 DEPARTMENT OF THE TREASURY

 

 Internal Revenue Service

 

 26 CFR Parts 1, 5c, 5f, 5h, 6, 7, 7a, 10,

 

 13, 14, 14a, 18, 19, 301, and 602

 

 Treasury Decision 8435

 

 RIN 1545-AN09

 

 

 AGENCY: Internal Revenue Service, Treasury.

 ACTION: Final and temporary regulations.

 SUMMARY: This document contains final regulations relating to the time and manner for making certain elections under the Technical and Miscellaneous Revenue Act of 1988. It also redesignates certain other temporary elections regulations that were issued pursuant to various other tax acts. These final and temporary regulations provide guidance to taxpayers making the elections.

 EFFECTIVE DATES: The provisions relating to section 301.9100-8 (formerly section 5h.6) are effective November 10, 1988. All other provisions are effective September 23, 1992.

 FOR FURTHER INFORMATION CONTACT: Grace Matuszeski at 202-622-4930 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

PAPERWORK REDUCTION ACT

The collections of information requirements contained in these final regulations have been reviewed and approved by the Office of Management and Budget in accordance with the requirements of the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1112. The estimated annual burden per respondent varies from 15 minutes to 2 hours, depending on individual circumstances, with an estimated average of .28 hour.

 These estimates are approximations of the average time expected to be necessary for a collection of information. They are based on such information as is available to the Internal Revenue Service. Individual respondents may require greater or less time, depending on their particular circumstances.

 Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Internal Revenue Service, Attn: IRS Reports Clearance Officer T:FP, Washington, D.C. 20224, and to the Office of Management and Budget, Attention: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, D.C. 20503.

BACKGROUND

 On September 22, 1989, the Internal Revenue Service published in the Federal Register (54 FR 38979) temporary regulations (T.D. 8267) relating to certain elections under various sections of the Internal Revenue Code of 1986 (Code) and the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3342. A contemporaneous cross-reference notice of proposed rulemaking was published at 54 FR 39002. This Treasury decision adopts those temporary regulations as final regulations, subject to minor modifications, and moves them from part 5h of the Code of Federal Regulations to part 301. In addition, many of the other temporary regulations that relate to various other elections are redesignated for the purpose of moving them to part 301 as well.

 With respect to the temporary regulations that were published on September 22, 1989, no request for a public hearing was received; therefore, none was held.

EXPLANATION OF PROVISIONS

Temporary regulations section 5h.6 are adopted as final regulations and are redesignated section 301.9100-8. Temporary regulations sections 5c.0, 5f.0, 5h.4, 5h.5, 6.1, 6.2, 6.3, 7.0, 7a.1, 7a.2, 7a.3, 10.2, 13.0, 13.1, 14.1-1, and 19.2-1 are given redesignations that move them to section 301.9100 also.

The following table illustrates the new section numbers:

      Old section number                      Redesignation

 

      __________________                      _____________

 

 

      section 5c.0                        section 301.9100-4T

 

              5f.0                                301.9100-5T

 

              5h.4                                301.9100-6T

 

              5h.5                                301.9100-7T

 

              5h.6                                301.9100-8

 

              6.1                                 301.9100-9T

 

              6.2                                 301.9100-10T

 

              6.3                                 301.9100-11T

 

              7.0                                 301.9100-12T

 

              7a.1                                301.9100-13T

 

              7a.2                                301.9100-14T

 

              7a.3                                301.9100-15T

 

              10.2                                301.9100-16T

 

              13.0                                301.9100-17T

 

              13.1                                301.9100-18T

 

              14.1-1                              301.9100-19T

 

              19.2-1                              301.9100-20T

 

 

 References and citations within title 26 of CFR to any of the redesignated sections have been updated to reflect the redesignations.

SPECIAL ANALYSES

 It has been determined that these regulations are not major rules as defined in Executive Order 12291. Therefore, a Regulatory Impact Analysis is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, therefore, a final Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking for the final regulations was submitted to the Administrator of the Small Business Administration for comment on their impact on small business.

DRAFTING INFORMATION

 The principal author of the final regulations is Grace Matuszeski, Office of the Assistant Chief Counsel (Income Tax and Accounting), Internal Revenue Service. However, personnel from other offices of the Internal Revenue Service and Treasury Department participated in their development.

LIST OF SUBJECTS

26 CFR 1.61-1 through 1.194-4

Income taxes, Reporting and recordkeeping requirements.

26 CFR 1.401-0 through 1.419A-2T

Bonds, Employee benefit plans, Income taxes, Pensions, Reporting and recordkeeping requirements, Securities, Trusts and trustees.

26 CFR 1.451-1 through 1.458-10

Accounting, Income taxes, Reporting and recordkeeping requirements.

26 CFR 1.636-1 through 1.636-4

Income taxes, Mineral resources.

26 CFR 1.701-1 through 1.709-2

Income taxes.

26 CFR 1.856-0 through 1.858-1

Income taxes, Investments, Trusts and trustees.

26 CFR part 5c

Accounting, Banks, Banking, Income taxes, Reporting and recordkeeping requirements, Savings and loan associations.

26 CFR part 5f

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 5h

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 6

Banks, Banking, Holding companies, Income taxes, Reporting and recordkeeping requirements.

26 CFR part 7

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 7a

Bankruptcy, Income taxes, Reporting and recordkeeping requirements.

26 CFR part 10

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 13

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 14

 Income taxes, Small businesses.

26 CFR part 14a

Income taxes, Reporting and recordkeeping requirements, Securities

26 CFR part 18

Income taxes, Reporting and recordkeeping requirements.

26 CFR part 19

Income taxes.

26 CFR part 301

Administrative practice and procedure, Alimony, Bankruptcy, Child support, Continental shelf, Courts, Crime, Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Investigations, Law enforcement, Oil pollution, Penalties, Pensions, Reporting and recordkeeping requirements, Statistics, Taxes.

26 CFR part 602

Reporting and recordkeeping requirements.

Treasury Decision 8435

ADOPTION OF AMENDMENTS TO FINAL REGULATIONS AND REDESIGNATION OF TEMPORARY REGULATIONS

Accordingly, parts 1, 5c, 5f, 5h, 6, 7, 7a, 10, 13, 14, 14a, 18, 19, 301, and 602 of title 26 of the Code of Federal Regulations are amended as follows.

PART 301 -- PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 is amended by adding the following citations:

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

 Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G).

 

 Section 301-9100-7T also issued under 26 U.S.C. 42(f)(1), 42(g)(1), 42(i)(2), 42(j)(5),

 

    48(b)(2), 56(f)(3)(B), 83(c)(3), 141(b)(0), 142(d)(1), 142(d)(4)(B),

 

    143(k)(9)(D)(iii), 145(d), 147(b)(4)(A), 165(1)(1), 168(b)(5), 168(f)(1),

 

    168(g)(7), 168(h)(6)(F)(ii), 216(b)(3), 263(i), 263A(d)(3), 382(1)(5)(H), 448(d)(4),

 

    453C(b)(2)(B), 453C(e)(4), 468B, 469(j)(9), 474, 585(c)(3)(A)(iii)(I), 585(c)(4),

 

    616(d), 617(h), 1059(c)(4), 2632(b)(3), 2652(a)(3), 3121(w)(2), 4982(e)(4), and

 

    7701(b).

 

 Section 301.9100-7T also issued under the Tax Reform Act of 1986, 100 Stat. 2746,

 

    sections 203(a)(1)(B), 204(e), 243(a), 243(b), 311(d)(2), 646, 801(d)(2),

 

    806(e)(2)(C), 905(c), 1704(b), 1801(a), 1802(a), and 1804(e)(4).

 

 Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii),

 

    42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(1),

 

    168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3),

 

    643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10),

 

    2056(b)(7)(C)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and

 

    Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B),

 

    1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1),

 

    1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the

 

    Tax Reform Act of 1986, 100 Stat. 2746, section 905(a).

 

 Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103(g)

 

    and (h) and 6158(a).

 

 Sections 301.9100-13T, 301.9100- 14T and 301.9100-15T also issued under 26 U.S.C.

 

    108(d)(8) and 1017(b)(3)(E).

 

 Section 301.9100-16T also issued under 26 U.S.C. 463(d).

 

 

Par. 2. Section 301.9100-21 is added to read as follows:

SECTION 301.9100-21 REFERENCES TO OTHER TEMPORARY ELECTIONS UNDER VARIOUS TAX ACTS.

Regulations regarding elections under various other tax acts are found at the following sections in title 26 of the Code of Federal Regulations:

 Section of 26 CFR                    Description of Election

 

 _________________                 _______________________

 

 5c.168(f)(8)-2    Election to characterize transaction as a section 168(f)(8) lease,

 

                     under the Economic Recovery Tax Act of 1981.

 

 5c.1256-1         Election with respect to property held on June 23, 1981, under

 

                    section 508(c) of the Economic Recovery Tax Act of 1981.

 

 5c.1256-2         Election with respect to taxable years beginning before June 23, 1981,

 

                    and ending after June 22, 1981, under section 509 of the Economic

 

                    Recovery Tax Act of 1981.

 

 7.48-1            Election to have investment credit for movie and television films

 

                    determined in accordance with previous litigation, under the Tax

 

                    Reform Act of 1976.

 

 7.48-2            Election of forty-percent method of determining investment credit for

 

                     movie and television films placed in service in a taxable year

 

                     beginning before January 1, 1975, under the Tax Reform Act of 1976.

 

 7.48-3              Election to apply the amendments made by sections 804(a) and (b) of

 

                     the Tax Reform Act of 1976 to property described in section 50(a) of

 

                     the Code.

 

 7.57(d)-1          Election with respect to straight line recovery of intangibles, under

 

                     the Tax Reform Act of 1976.

 

 11.402(a)(4)(B)-1  Election to treat an amount as a lump sum distribution, under the

 

                     Employee Retirement Income Security Act of 1974.

 

 11.410-1           Election by church to have participation, vesting, funding, etc.,

 

                     provisions apply, under the Employee Retirement Income Security Act

 

                      of 1974.

 

 11.412(c)-7        Election to treat certain retroactive plan amendments as made on the

 

                     first day of the plan year, under the Employee Retirement Income

 

                     Security Act of 1974.

 

 11.412(c)-11       Election with respect to bonds, under the Employee Retirement Income

 

                     Security Act of 1974.

 

 11.415(c)(4)-1     Special elections for section 403(b) annuity contracts purchased by

 

                      educational institutions, hospitals and home health service

 

                      agencies, under the Employee Retirement Income Security Act of 1974.

 

 12.4               Election of Class Life Asset Depreciation Range System (ADR), under

 

                     the Revenue Act of 1971.

 

 12.7               Election to be treated as a DISC, under the Revenue Act of 1971.

 

 12.8               Elections with respect to net leases of real property, under the

 

                     Revenue Act of 1971.

 

 12.9               Election to postpone determination with respect to the presumption

 

                     described in section 183(d), under the Revenue Act of 1971.

 

 15.1-1             Elections to deduct, relating to exploration expenditures in the case

 

                     of mining.

 

 15.1-2             Revocation of election to deduct, relating to exploration

 

                     expenditures in the case of mining.

 

 15.1-3             Elections as to methods of recapture, relating to exploration

 

                     expenditures in the case of mining.

 

 18.1361-1          Election to treat qualified subchapter S trust as a trust described

 

                     in section 1361(c)(2)(A)(i), under the Subchapter S Revision Act of

 

                     1982.

 

 18.1362-1          Election to be an S corporation, under the Subchapter S Revision Act

 

                      of 1982.

 

 18.1362-3          Revocation of election, under the Subchapter S Revision Act of 1982.

 

 18.1362-5          Election not to have new passive income rules apply during 1982,

 

                     under the Subchapter S Revision Act of 1982.

 

 18.1371-1          Election to treat distributions as dividends during certain

 

                     post-termination transition periods, under the Subchapter S Revision

 

                     Act of 1982.

 

 18.1377-1          Election to terminate year, under the Subchapter S Revision Act of

 

                     1982.

 

 18.1379-2          Special rules for all elections, consents, and refusals, under the

 

                     Subchapter S Revision Act of 1982.

 

 22.0               Certain estate tax elections under the Economic Recovery Tax Act of

 

                     1981.

 

 23.1               Election and eligibility to treat interests in property held jointly

 

                     on December 31, 1976, as qualified joint interests, under the Revenue

 

                     Act of 1978.

 

 

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

Par. 3. The authority citation for part 5c continues to read as follows:

Authority: Secs. 168(f)(8)(G) and 7805 of the Internal Revenue Code of 1954 (95 Stat. 216; 26 U.S.C. 168(f)(8)(G), and 68A Stat. 916; 26 U.S.C. 7805), unless otherwise noted.

Par. 4. Section 5c.0 is redesignated section 301.9100-4T.

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

Par. 5. The authority citation for part 5f continues to read in part:

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

Par. 6. Section 5f.0 is redesignated section 301.9100-5T.

PART 5h -- TEMPORARY REGULATIONS -- ELECTIONS UNDER VARIOUS PUBLIC LAWS

Par. 7. Sections 5h.4, 5h.5, and 5h.6 are redesignated sections 301.9100-6T, 301.9100-7T, and 301.9100-8, respectively.

Par. 8. Part 5h is removed.

PART 301 -- [AMENDED]

Par. 9. In newly designated section 301.9100-8(a)(1) table, the fourth column ("Availability of election") is amended as follows:

1. For the 3rd item, the first column of which reads "1002(l)(1)(A)", the language "and before January 1, 1990 (before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)," is removed.

2. For the 4th item, the first column of which reads "1002(l)(2)(B)", the language ", and before January 1, 1990 (after December 31, 1987, and before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)." is removed and "." is added in its place.

3. For the 5th item, the first column of which reads "1002(l)(4)", the language ", and before January 1, 1990 (after December 31, 1987, and before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)." is removed and "." is added in its place.

4. For the 6th item, the first column of which reads "1002(l)(12)", the language ", and before January 1, 1990 (after December 31, 1987, and before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)." is removed and "." is added in its place.

5. For the 7th item, the first column of which reads "1002(l)(19)(B)", the language ", and before January 1, 1990 (after December 31, 1987, and before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)." is removed and "." is added in its place.

6. For the 15th item, the first column of which reads "1010(f)(2)", the language "Effective January 1, 1963." is removed and the language "Available for taxable years beginning after December 31, 1986." is added in its place.

7. For the 28th item, the first column of which reads "4004(a)", the language "and before January 1, 1990 (after December 31, 1987, and before January 1, 1992, for buildings described in section 42(h)(1)(E) of the Code)," is removed.

8. For the 31st item, the first column of which reads "5031(a)", the language following the first sentence is removed and the following language is added in its place: "The election is made by attaching a statement to the last income, estate, or gift tax return filed before the due date, or if a timely return is not filed, the first return filed after the due date. The statement shall contain the following: (1) a statement that an election under section 7520(a) is being made; (2) the transferor's name and taxpayer identification number as they appear on the return; (3) a description of the interest being valued; (4) the recipients, beneficiaries, or donees of the transferred interest; (5) the date of the transfer; (6) the Applicable Federal Midterm rate that is used to value the transferred interest and the month to which the rate pertains."

9. For the 32nd item, the first column of which reads "5033(a)(2)", the following language is added at the end: "However, elections made on or after May 5, 1991, may not be made on any return filed more than one year after the time prescribed for filing the return (including extensions)."

Par. 10. Newly designated section 301.9100-8(a)(4)(ii) is amended by adding "5031(a)(Code section 7520(a))," between "2004(j)(1)" and "6026(c)".

Par. 11. In newly designated section 301.9100-7T(f), first sentence, "section 5h.6(d)" is removed and "section 301.9100-8(d)" is added in its place.

PART 6 -- TEMPORARY INCOME TAX REGULATIONS UNDER THE BANK HOLDING COMPANY TAX ACT OF 1976

Par. 12. Sections 6.1, 6.2, and 6.3 are redesignated sections 301.9100-9T, 301.9100-10T, and 301.9100-11T, respectively.

Par. 13. Part 6 is removed.

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

Par. 14. The authority citation for part 7 continues to read in part:

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

Par. 15. Section 7.0 is redesignated section 301.9100-12T.

PART 7a -- TEMPORARY INCOME TAX REGULATIONS UNDER THE BANKRUPTCY TAX ACT OF 1980

Par. 16. Sections 7a.1, 7a.2, and 7a.3 are redesignated sections 301.9100-13T, 301.9100-14T, and 301.9100-15T, respectively.

Par. 17. Part 7a is removed.

PART 10 -- TEMPORARY INCOME TAX REGULATIONS UNDER PUBLIC LAW 93-625

Par. 18. Section 10.2 is redesignated section 301.9100-16T.

Par. 19. Part 10 is removed.

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

Par. 20. The general authority for part 13 is revised to read as follows:

Authority: 26 U.S.C. 7805.

Par. 21. Sections 13.0 and 13.1 are redesignated sections 301.9100-17T and 301.9100-18T, respectively.

PART 14 -- TEMPORARY REGULATIONS UNDER ACT OF APRIL 14, 1966, RELATING TO ELECTING SMALL BUSINESS CORPORATIONS

Par. 22. Section 14.1-1 is redesignated section 301.9100-19T.

Par. 23. Part 14 is removed.

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

Par. 24. The general authority for part 19 is revised to read as follows:

Authority: 26 U.S.C. 7805.

Par. 25. Section 19.2-1 is redesignated section 301.9100-20T.

PART 1 -- INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953

Par. 26. The authority citation for part 1 continues to reads in part:

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

Par. 27. In section 1.162-10T, A-1, last sentence, "section 10.2" is removed and "section 301.9100-16T" is added in its place.

Par. 28. In section 1.168(j)-1T, A-10, fifth sentence, "section 5h.4(a)" is removed and "section 301.9100-6T(a)" is added in its place.

Par. 29. In section 1.404(a)-1T, A-1, last sentence, "section 10.2" is removed and "section 301.9100-16T" is added in its place.

Par. 30. In section 1.404(b)-1T, A-1, last sentence, "section 10.2" is removed and "section 301.9100-16T" is added in its place.

Par. 31. In section 1.404(d)-1T, A-1, last sentence, "section 10.2" is removed and "section 301.9100-16T" is added in its place.

Par. 32. In section 1.453C-3T(c)(4), second sentence, "26 CFR 5h.5" is removed and "section 301.9100-7T" is added in its place.

Par. 33. In section 1.453C-8T(a)(1), first sentence of the concluding language, "26 CFR 5h.5" is removed and "section 301.9100- 7T of this chapter" is added in its place.

Par. 34. In section 1.636-4(c)(2), fourth sentence, the language "part 13 of this chapter (Temporary Income Tax Regulations Under the Tax Reform Act of 1969) is not required to amend statements previously furnished which meet the requirements of paragraph (b)(1)(ii) of section 13.0 of part 13" is removed and "sections 301.9100-17T and 301.9100-18T of this chapter are not required to amend statements previously furnished which meet the requirements of section 301.9100-17T(b)(1)(ii) of this chapter" is added in its place.

Par. 35. In section 1.702-3T(c), "section 5h.5" is removed and "section 301.9100-7T of this chapter" is added in its place.

Par. 36. In section 1.856-9(d)(2), first sentence, "section 7.0(c)(1)" is removed and "section 301.9100-12T(c)(1) of this chapter" is added in its place.

PART 14a -- TEMPORARY INCOME TAX REGULATIONS RELATING TO INCENTIVE STOCK OPTIONS

Par. 37. The general authority for part 14a is revised to read as follows:

Authority: 26 U.S.C. 7805.

Par. 38. In section 14a.422A-1, A-4, the first, second and third sentences, "section 5c.0(d)" is removed and "section 301.9100-4T(d) of this chapter" is added in its place.

PART 18 -- TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

Par. 39. The authority citation for part 18 is revised to read in part as follows:

Authority: 26 U.S.C. 7805 and sec. 6(c)(3)(B)(iii) of the Subchapter S Revision Act of 1982 (96 Stat. 1669).

Par. 40. In section 18.1366-5(c), "section 5h.5" is removed and "section 301.9100-7T of this chapter" is added in its place.

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

Par. 41. The authority citation for part 602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 42. The table of control numbers in section 602.101(c) is amended by removing the following entries: "5c.0 . . . 1545-0016, 1545-0042, 1545-0074, 1545-0129, 1545-0172, 1545-0619", "5h.4 . . . 1545-0872", "5h.5 . . . 1545-0982, 1545-0999, 1545-1016", "5h.6 . . . 1545-1112", "6.3 . . . 1454-0123", "7.0 . . .1545-0026, 1545-0074, 1545-0172, 1545-1027", "7a.1 . . . 1545-0046", "7a.2 . . . 1545-0046", "7a.3 . . . 1545-0046", and "10.2 . . . 1545-0152".

Par. 43. The table of control numbers in section 602.101(c) is amended by adding in numerical order the following entries: "301.9100-4T . . . 1545-0016, 1545-0042, 1545-0074, 1545-0129, 1545-0172, 1545-0619", "301.9100-6T . . . 1545-0872", "301.9100-7T . . . 1545-0982, 1545-0999, 1545-1016", "301.9100-8 . . . 1545-1112", "301.9100-11T . . . 1545-0123", and "301.9100-12T . . . 1545-0026, 1545-0074, 1545-0172, 1545-1027", "301.9100-13T . . . 1545-0046", "301.9100-14T . . . 1545-0046", "301.9100-15T . . . 1545-0046", and "301.9100-16T . . . 1545-0152".

/s/Shirley D. Peterson

 

Commissioner of Internal Revenue

 

Approved: September 1, 1992

 

/s/ Fred T. Goldberg, Jr.

 

Assistant Secretary of the Treasury
DOCUMENT ATTRIBUTES
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    English
  • Tax Analysts Electronic Citation
    TD 8435
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