(a)-(a)(2) [Reserved]. For further information, see § 1.892-5T(a) through (a)(2).
(3) For purposes of section 892(a)(2)(B), the term entity means and includes a corporation, a partnership, a trust (including a pension trust described in § 1.892-2T(c)) and an estate.
(4) Effective date. This section applies on or after January 14, 2002. See § 1.892-5T(a) for the rules that apply before January 14, 2002.
(b)-(d) [Reserved]. For further information, see §§ 1.892-5T(b) through (d).
[T.D. 9012, 67 FR 49864, Aug. 1, 2002]
source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.892-5