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Posted

I am trying to locate the full text of the Treasury Decision/Announcement (??) that withdrew the old 414(o), et. seq. regulations. Any ideas or cites?? Thanks.

Posted

Thank you very much. The cite is 58 FR 25587. Didn't you author one or more parts of the regulations??

Posted

You have a very good memory. I wrote the proposed regulations under Section 414(m). However, those regulations were not the ones that were withdrawn. On the other hand, they haven't been finalized yet, either.

Kirk Maldonado

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