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Code · REGISTER · 2003-12-03 · Internal Revenue Service (IRS), Treasury · Rules and Regulations

Rules and Regulations. Removal of final regulations

707 words·~3 min read·/register/2003/12/03/03-29999·

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Agency: Internal Revenue Service (IRS), Treasury
Action: Removal of final regulations
Citation: FR Doc. 03-29999 · RIN 1545-BC53 · TD 9096 · 26 CFR 1, 301, 602

Summary

This document removes regulation §§ 1.6152-1 and 301.6152-1 relating to installment payments made pursuant to section 6152 of the Internal Revenue Code. These regulations are obsolete because section 6152 was repealed for tax years beginning after December 31, 1986. The removal of these regulations will not affect taxpayers.