Sec. 1.1402(e)-1A Application of regulations under section 1402(e).

     The regulations in sections

through

relate to section

as amended by section 115(b)(2) of the Social Security Amendments of 1967 (81 Stat. 839) and apply to taxable years ending after 1967. Section

reflects changes made by section 1704(a) of the Tax Reform Act of 1986 (100 Stat. 2085, 2779) and applies to applications for exemption under section

filed after December 31, 1986. For regulations under section 1402(e) (as in effect prior to amendment by the Social Security Amendments of 1967) applicable to taxable years ending before 1968, see sections

through

.

[Adopted by T.D. 6978, 33 FR 15937, Oct. 30, 1968. Revised by T.D. 8221, 53 FR 33461, Aug. 31, 1988]