SECTION 5. EFFECTIVE DATE

This revenue procedure is effective on August 28, 1995.

26 CFR 601.401: Employment taxes. (Also Part I, Sections 3121, 3231; 31.3121(a)(2)–1, 31.3231(e)–1.)

Rev. Proc. 95–43

The Internal Revenue Service is continuing its program of reviewing and identifying those revenue procedures that, although not specifically revoked or superseded, are no longer considered determinative. The revenue procedure listed below relating to the taxability of sick pay under the Federal Insurance Contributions Act (FICA) and the Railroad Retirement Tax Act (RRTA) is made obsolete by statutory changes invalidating Q&A–10 and regulations (§31.6051–3 of the Employment Tax Regulations and Part 32, Temporary employment tax regulations under the Act of December 29, 1981 (Pub. L. 97–123)) generally restating the guidance in Q&A–1 through Q&A– 9. Accordingly, the revenue procedure listed below is obsolete.

Rev. Proc. No. C.B. Citation 82–20 1982–1, 466

26 CFR 601.601: Rules and regulations.

Rev. Proc. 95–44

As part of the President’s Regulatory Reinvention Initiative, the Treasury Department and the Internal Revenue Service have identified revenue procedures published in the Internal Revenue Bulletin that, although not specifically revoked or superseded, are obsolete because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the published guidance is specifically covered by statute, regulations, or subsequent published guidance; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations.

This revenue procedure publishes a list of revenue procedures identified under the Regulatory Reinvention Initiative as being obsolete.

Accordingly, the revenue procedures listed below are hereby declared obsolete.

Rev. Proc. No. C.B. Citation Rev. Proc. 82–59 1982–2 C.B. 848 Rev. Proc. 72–15 1972–1 C.B. 737 Rev. Proc. 71–38 1971–2 C.B. 574

Treasury and the Service will continue to review other revenue procedures to ascertain those that, for the reasons stated above, are obsolete. Therefore, failure to include any particular revenue procedure in the above list should not be construed as necessarily indicating that the revenue procedure is not obsolete.

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 911, 1.911–1.)

Rev. Proc. 95–45