[4830-01-u]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, 23, 24, 25, 27, 33, 38, 301, and 602
[TD 8655]
Removal of Final and Temporary Regulations
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Removal of final and temporary regulations.
SUMMARY: This document removes final and temporary regulations as part of the
President's Regulatory Reinvention Initiative.
EFFECTIVE DATE: January 8, 1996.
FOR FURTHER INFORMATION CONTACT: Philip Bennet, (202) 622-3926.
SUPPLEMENTARY INFORMATION:
Background
As part of the President's Regulatory Reinvention Initiative, the
Treasury Department and the IRS identified obsolete regulations that relate to
prior law, provide elections for prior years, or are otherwise outdated due to
changes in the underlying statutory provisions.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Parts 20, 23, and 24
Estate taxes, Reporting and recordkeeping requirements.
26 CFR Part 25
Gift taxes, Reporting and recordkeeping requirements.26 CFR Part 27
Estate taxes, Gift taxes, Reporting and recordkeeping requirements.
26 CFR Parts 33 and 38
Employment 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 602
Reporting and recordkeeping requirements.
Amendments to the Regulations
Accordingly, under the authority of 26 U.S.C. 7805, 26 CFR parts 1, 20,
23, 24, 25, 27, 33, 38, 301, and 602 are amended as follows:
PART 1--INCOME TAXES
Paragraph 1. Part 1 is amended as follows:
1. The authority citation for part 1 is amended by removing the entry
for 1.1303-1.
2. Section 1.32-1 is removed.
3. Section 1.103-12 is removed.
4. Section 1.110-1 is removed.
5. Section 1.114-1 is removed.
6. Section 1.115-1 is removed.
7. Section 1.116-1 is removed.
8. Section 1.116-2 is removed.
9-10. Section 1.367(a)-7T is removed.
11. The undesignated center heading preceding 1.383-1A is removed.
12. Section 1.383-1A is removed.
13. Section 1.383-2A is removed.
14-15. Section 1.383-3A is removed.
16. Section 1.804-1 is removed.
17-18. Section 1.804-2 is removed.
19. Section 1.805-1 is removed.
20. Section 1.805-2 is removed.
21. Section 1.805-3 is removed.
22. Section 1.805-4 is removed.
23. Section 1.805-5 is removed.
24. Section 1.805-6 is removed.
25-26. Section 1.805-7 is removed.
27. Section 1.805-8 is removed.
28. Section 1.820-1 is removed.
29. Section 1.820-2 is removed.
30. Section 1.820-3 is removed.
31. Section 1.824-1 is removed.
32. Section 1.824-2 is removed.
33. Section 1.824-3 is removed.
34. Section 1.907-0 is amended as follows:
a. The introductory text is revised to read as follows:1.907-0 Outline of regulation provisions for section 907.
This section lists the paragraphs contained in 1.907(a)-0 through
1.907(f)-1.
* * * * *
b. The undesignated center heading preceding the entry for 1.907(a)-0
is removed and the entry for 1.907(e)-1 is removed.
c. The undesignated center heading preceding the entry for 1.907(a)-0A
is removed.
d. The entry for 1.907(a)-0A is removed.
e. The entry for 1.907(a)-1A is removed.
f. The entry for 1.907(b)-1A is removed.
g. The entry for 1.907(b)-2A is removed.
h. The entry for 1.907(c)-1A is removed.
i. The entry for 1.907(c)-2A is removed.
j. The entry for 1.907(c)-3A is removed.
k. The entry for 1.907(d)-1A is removed.
l. The entry for 1.907(e)-1A is removed.
m. The entry for 1.907(f)-1A is removed.
35. Section 1.907(e)-1 is removed.
36. The undesignated center heading preceding 1.907(a)-0A is removed.
37. Section 1.907(a)-0A is removed.
38. Section 1.907(a)-1A is removed.
39. Section 1.907(b)-1A is removed.
40. Section 1.907(b)-2A is removed.
41. Section 1.907(c)-1A is removed.
42. Section 1.907(c)-2A is removed.
43. Section 1.907(c)-3A is removed.
44. Section 1.907(d)-1A is removed.
45. Section 1.907(e)-1A is removed.
46. Section 1.907(f)-1A is removed.
47-48. Section 1.995-7 is removed.
49. The undesignated center heading "INCOME AVERAGING" preceding
1.1301-0 is removed.
50. Section 1.1301-0 is removed.
51. Section 1.1301-1 is removed.
52. Section 1.1302-1 is removed.
53. Section 1.1302-2 is removed.
54. Section 1.1302-3 is removed.
55-56. Section 1.1303-1 is removed.
57. Section 1.1304-1 is removed.
58. Section 1.1304-2 is removed.
59. Section 1.1304-3 is removed.
60. Section 1.1304-4 is removed.
61. Section 1.1304-5 is removed.
62. Section 1.1304-6 is removed.
PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,
1954
Par. 2. Section 20.2035-1 is removed.
PART 23--[REMOVED]
Par. 3. Part 23 is removed.PART 24--[REMOVED]
Par. 4. Part 24 is removed.
PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Par. 5. Section 25.2517-1 is removed.
PART 27--[REMOVED]
Par. 6. Part 27 is removed.
PART 33--[REMOVED]
Par. 7. Part 33 is removed.
PART 38--[REMOVED]
Par. 8. Part 38 is removed.
PART 301--PROCEDURE AND ADMINISTRATION
Par. 9. Part 301 is amended as follows:
1. Section 301.6676-1 is removed.
2. Section 301.7424-1 is removed.
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Par. 10. In 602.101, paragraph (c) is amended by removing the
following entries from the table:602.101 OMB Control numbers.
* * * * *
(c) * * *
_______________________________________________________
CFR part or section where Current OMB
identified and described control No.
* * * * *
1.820-2.....................................1545-0128
* * * * *
1.824-1.....................................1545-1027
1.824-3.....................................1545-1027
* * * * *
1.1304-1....................................1545-0074
1.1304-3....................................1545-0074
1.1304-5....................................1545-0074
* * * * *
20.2035-1...................................1545-0015
* * * * *
27.642-1....................................1545-0020
* * * * *
38.6302-1...................................1545-0257
* * * * *
Margaret Milner Richardson
Commissioner of Internal Revenue
Approved: December 18, 1995
Leslie Samuels
Assistant Secretary of the Treasury