SECTION 1. PURPOSE

This notice announces that the Income Tax Regulations under § 148 of the Internal Revenue Code will be amended to provide that, in the case of bonds subject to (a) § 1.148–1T which was initially published on May 12, 1989, as part of T.D. 8252, 1989–1 C.B. 25 (and which expired in May of 1992), or (b) § 1.148–1 which was published on May 18, 1992, as part of T.D. 8418, 1992–1 C.B. 29 (and which expired on June 30, 1993), rebate payments must be filed at the same place or places designated by the Commissioner for bonds subject to § 1.148–3.