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Proposed regulations: 298 regulations to be withdrawn, 79 modified

298 regulations to be withdrawn, 79 modified

The U.S. Treasury Department and IRS today released for publication in the Federal Register a notice of proposed rulemaking (REG-132197-17) that would:


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  • Remove 298 regulations that are found to be no longer necessary because they do not have any current or future applicability under the Code
  • Amend 79 regulations to reflect the proposed removal of these 298 regulations


The proposed regulations [PDF 412 KB] are being issued in response to executive orders to reduce regulatory burden for taxpayers by revoking or revising existing tax regulations that meet certain criteria.


As noted in a related Treasury Department release, the regulations proposed to be removed can be categorized as:

  • Regulations interpreting provisions of the Code that have been repealed
  • Regulations interpreting provisions that have been significantly revised and the existing regulations do not account for these revisions
  • Regulations that are no longer applicable


Comments and requests for a public hearing on these proposed regulations must be received by May 14, 2018.

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