smm
Jul 24 2002, 08:46 AM
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.
Kirk Maldonado
Jul 24 2002, 01:02 PM
I think this is right, but you better check: 57 Fed. Reg. 25587 (April 27, 1993).
smm
Jul 24 2002, 01:18 PM
Thank you very much. The cite is 58 FR 25587. Didn't you author one or more parts of the regulations??
Kirk Maldonado
Jul 25 2002, 03:08 PM
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 However, those regulations were not the ones that were withdrawn.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.
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