{"abstract":"This document contains final regulations that remove from the Code of Federal Regulations 296 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code and amend 79 regulations to reflect the removal of the 296 regulations. The removal and amendment of these regulations may affect various categories of taxpayers by simplifying the Code of Federal Regulations.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/03/14/2019-03474.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":5,"title":26},{"chapter":null,"citation_url":null,"part":5,"title":26}],"citation":"84 FR 9231","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective on March 14, 2019.","disposition_notes":null,"docket_ids":["TD 9849"],"dockets":[],"document_number":"2019-03474","effective_on":"2019-03-14","end_page":9239,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/03/14/2019-03474.xml","html_url":"https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-03474?publication_date=2019-03-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-03-14/2019-03474/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":4117,"last_updated":"2026-10-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-03-14/pdf/2019-03474.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-03474.pdf?1552335317","publication_date":"2019-03-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/03/14/2019-03474.txt","regulation_id_number_info":{"1545-BO17":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BO17/guidance-removing-obsolete-regulations","title":"Guidance Removing Obsolete Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BO17&operation=OPERATION_EXPORT_XML","priority_category":"Info./Admin./Other"}},"regulation_id_numbers":["1545-BO17"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2019-05-24T16:51:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":9231,"subtype":null,"title":"Eliminating Unnecessary Tax Regulations","toc_doc":"Eliminating Unnecessary Tax Regulations","toc_subject":null,"topics":["Administrative practice and procedure","Employment taxes","Estate taxes","Excise taxes","Freedom of information","Gift taxes","Income taxes","Investments","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Taxes","Telephone","Transportation","Unemployment compensation"],"type":"Rule","volume":84}