[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.217-1]

[Page 356-363]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.217-1  Deduction for moving expenses paid or incurred in taxable 
years beginning before January 1, 1970.

    (a) Allowance of deduction--(1) In general. Section 217(a) allows a 
deduction from gross income for moving expenses paid or incurred by the 
taxpayer during the taxable year in connection with the commencement of 
work as an employee at a new principal place of work. Except as provided 
in section 217, no deduction is allowable for any expenses incurred by 
the taxpayer in connection with moving himself, the members of his 
family or household, or household goods and personal effects. The 
deduction allowable under this section is only for expenses incurred 
after December 31, 1963, in taxable years ending after such date and 
beginning before January 1, 1970, except in cases where a taxpayer makes 
an election under paragraph (g) of Sec. 1.217-2 with respect to moving 
expenses paid or incurred before January 1, 1971, in connection with the 
commencement of work by such taxpayer as an employee at a new principal 
place of work of which such taxpayer has been notified by his employer 
on or before December 19, 1969. To qualify for the deduction the 
expenses must meet the definition of the term ``moving expenses'' 
provided in section 217(b); the taxpayer must meet the conditions set 
forth in section 217(c); and, if the taxpayer receives a reimbursement 
or other expense allowance for an item of expense, the deduction for the 
portion of the expense reimbursed is allowable only to the extent that 
such reimbursement or other expense allowance is included in

[[Page 357]]

his gross income as provided in section 217(e). The deduction is 
allowable only to a taxpayer who pays or incurs moving expenses in 
connection with his commencement of work as an employee and is not 
allowable to a taxpayer who pays or incurs such expenses in connection 
with his commencement of work as a self-employed individual. The term 
employee as used in this section has the same meaning as in Sec. 
31.3401(c)-1 of this chapter (Employment Tax Regulations). All 
references to section 217 in this section are to section 217 prior to 
the effective date of section 231 of the Tax Reform Act of 1969 (83 
Stat. 577).
    (2) Commencement of work. To be deductible, the moving expenses must 
be paid or incurred by the taxpayer in connection with the commencement 
of work by him at a new principal place of work (see paragraph (c)(3) of 
this section for a discussion of the term principal place of work). 
While it is not necessary that the taxpayer have a contract or 
commitment of employment prior to his moving to a new location, the 
deduction is not allowable unless employment actually does occur. The 
term commencement includes (i) the beginning of work by a taxpayer for 
the first time or after a substantial period of unemployment or part-
time employment, (ii) the beginning of work by a taxpayer for a 
different employer, or (iii) the beginning of work by a taxpayer for the 
same employer at a new location. To qualify as being in connection with 
the commencement of work, the move for which moving expenses are 
incurred must bear a reasonable proximity both in time and place to such 
commencement. In general, moving expenses incurred within one year of 
the date of the commencement of work are considered to be reasonably 
proximate to such commencement. Moving expenses incurred in relocating 
the taxpayer's residence to a location which is farther from his new 
principal place of work than was his former residence are not generally 
to be considered as incurred in connection with such commencement of 
work. For example, if A is transferred by his employer from place X to 
place Y and A's old residence while he worked at place X is 25 miles 
from Y, A will not generally be entitled to deduct moving expenses in 
moving to a new residence 40 miles from Y even though the minimum 
distance limitation contained in section 217(c)(1) is met. If, however, 
A is required, as a condition of his employment, to reside at a 
particular place, or if such residency will result in an actual decrease 
in his commuting time or expense, the expenses of the move may be 
considered as incurred in connection with his commencement of work at 
place Y.
    (b) Definition of moving expenses--(1) In general. Section 217(b) 
defines the term moving expenses to mean only the reasonable expenses 
(i) of moving household goods and personal effects from the taxpayer's 
former residence to his new residence, and (ii) of traveling (including 
meals and lodging) from the taxpayer's former residence to his new place 
of residence. The test of deductibility thus is whether the expenses are 
reasonable and are incurred for the items set forth in (i) and (ii) 
above.
    (2) Reasonable expenses. (i) The term moving expenses includes only 
those expenses which are reasonable under the circumstances of the 
particular move. Generally, expenses are reasonable only if they are 
paid or incurred for movement by the shortest and most direct route 
available from the taxpayer's former residence to his new residence by 
the conventional mode or modes of transportation actually used and in 
the shortest period of time commonly required to travel the distance 
involved by such mode. Expenses paid or incurred in excess of a 
reasonable amount are not deductible. Thus, if moving or travel 
arrangements are made to provide a circuitous route for scenic, 
stopover, or other similar reasons, the additional expenses resulting 
therefrom are not deductible since they do not meet the test of 
reasonableness.
    (ii) The application of this subparagraph may be illustrated by the 
following example:

    Example. A, an employee of the M Company works and maintains his 
principal residence in Boston, Massachusetts. Upon receiving orders from 
his employer that he is to be transferred to M's Los Angeles, California 
office, A motors to Los Angeles with his family with stopovers at 
various cities between Boston and Los Angeles to visit friends and

[[Page 358]]

relatives. In addition, A detours into Mexico for sight-seeing. Because 
of the stopovers and tour into Mexico, A's travel time and distance are 
increased over what they would have been had he proceeded directly to 
Los Angeles. To the extent that A's route of travel between Boston and 
Los Angeles is in a generally southwesterly direction it may be said 
that he is traveling by the shortest and most direct route available by 
motor vehicle. Since A's excursion into Mexico is away from the usual 
Boston-Los Angeles route, the portion of the expenses paid or incurred 
attributable to such excursion is not deductible. Likewise, that portion 
of the expenses attributable to A's delays en route not necessitated by 
reasons of rest or repair of his vehicle are not deductible.

    (3) Expenses of moving household goods and personal effects. 
Expenses of moving household goods and personal effects include expenses 
of transporting such goods and effects owned by the taxpayer or a member 
of his household from the taxpayer's former residence to his new 
residence, and expenses of packing, crating and in-transit storage and 
insurance for such goods and effects. Expenses paid or incurred in 
moving household goods and personal effects to a taxpayer's new 
residence from a place other than his former residence are allowable, 
but only to the extent that such expenses do not exceed the amount which 
would be allowable had such goods and effects been moved from the 
taxpayer's former residence. Examples of items not deductible as moving 
expenses include, but are not limited to, storage charges (other than 
in-transit), costs incurred in the acquisition of property, costs 
incurred and losses sustained in the disposition of property, penalties 
for breaking leases, mortgage penalties, expenses of refitting rugs or 
draperies, expenses of connecting or disconnecting utilities, losses 
sustained on the disposal of memberships in clubs, tuition fees, and 
similar items.
    (4) Expenses of traveling. Expenses of traveling include the cost of 
transportation and of meals and lodging en route (including the date of 
arrival) of both the taxpayer and members of his household, who have 
both the taxpayer's former residence and the taxpayer's new residence as 
their principal place of abode, from the taxpayer's former residence to 
his new place of residence. Expenses of traveling do not include, for 
example: living or other expenses of the taxpayer and members of his 
household following their date of arrival at the new place of residence 
and while they are waiting to enter the new residence or waiting for 
their household goods to arrive; expenses in connection with house or 
apartment hunting; living expenses preceding the date of departure for 
the new place of residence; expenses of trips for purposes of selling 
property; expenses of trips to the former residence by the taxpayer 
pending the move by his family to the new place of residence; or any 
allowance for depreciation. The deduction for traveling expenses is 
allowable for only one trip made by the taxpayer and members of his 
household; however, it is not necessary that the taxpayer and all 
members of his household travel together or at the same time.
    (5) Residence. The term former residence refers to the taxpayer's 
principal residence before his departure for his new principal place of 
work. The term new residence refers to the taxpayer's principal 
residence within the general location of his new principal place of 
work. Thus, neither term includes other residences owned or maintained 
by the taxpayer or members of his family or seasonal residences such as 
a summer beach cottage. Whether or not property is used by the taxpayer 
as his residence, and whether or not property is used by the taxpayer as 
his principal residence (in the case of a taxpayer using more than one 
property as a residence), depends upon all the facts and circumstances 
in each case. Property used by the taxpayer as his principal residence 
may include a houseboat, a house trailer, or similar dwelling. The term 
new place of residence generally includes the area within which the 
taxpayer might reasonably be expected to commute to his new principal 
place of work. The application of the terms former residence, new 
residence and new place of residence as defined in this paragraph and as 
used in section 217(b)(1) may be illustrated in the following manner: 
Expenses of moving household goods and personal effects are moving 
expenses when paid or incurred for transporting such items from the 
taxpayer's former residence

[[Page 359]]

to the taxpayer's new residence (such as from one street address to 
another). Expenses of traveling, on the other hand, are limited to those 
incurred between the taxpayer's former residence (a geographic point) 
and his new place of residence (a commuting area) up to and including 
the date of arrival. The date of arrival is the day the taxpayer secures 
lodging within that commuting area, even if on a temporary basis.
    (6) Individuals other than taxpayer. In addition to the expenses set 
forth in section 217(b)(1) which are attributable to the taxpayer alone, 
the same type of expenses attributable to certain individuals other than 
the taxpayer, if paid or incurred by the taxpayer, are deductible. Those 
other individuals must (i) be members of the taxpayer's household, and 
(ii) have both the taxpayer's former residence and his new residence as 
their principal place of abode. A member of the taxpayer's household may 
not be, for example, a tenant residing in the taxpayer's residence, nor 
an individual such as a servant, governess, chauffeur, nurse, valet, or 
personal attendant.
    (c) Conditions for allowance--(1) In general. Section 217(c) 
provides two conditions which must be satisfied in order for a deduction 
of moving expenses to be allowed under section 217(a). The first is a 
minimum distance requirement prescribed by section 217(c)(1), and the 
second is a minimum period of employment requirement prescribed by 
section 217(c)(2).
    (2) Minimum distance. For purposes of applying the minimum distance 
requirement of section 217(c)(1) all taxpayers are divided into one or 
the other of the following categories: taxpayers having a former 
principal place of work, and taxpayers not having a former principal 
place of work. In this latter category are individuals who are seeking 
full-time employment for the first time (for example, recent high school 
or college graduates), or individuals who are re-entering the labor 
force after a substantial period of unemployment or part-time 
employment.
    (i) In the case of a taxpayer having a former principal place of 
work, section 217(c)(1)(A) provides that no deduction is allowable 
unless the distance between his new principal place of work and his 
former residence exceeds by at least 20 miles the distance between his 
former principal place of work and such former residence.
    (ii) In the case of a taxpayer not having a former principal place 
of work, section 217(c)(1)(B) provides that no deduction is allowable 
unless the distance between his new principal place of work and his 
former residence is at least 20 miles.
    (iii) For purposes of measuring distances under section 217(c)(1) 
all computations are to be made on the basis of a straight-line 
measurement.
    (3) Principal place of work. (i) A taxpayer's ``principal place of 
work'' usually is the place at which he spends most of his working time. 
Generally, where a taxpayer performs services as an employee, his 
principal place of work is his employer's plant, office, shop, store or 
other property. However, a taxpayer may have a principal place of work 
even if there is no one place at which he spends a substantial portion 
of his working time. In such case, the taxpayer's principal place of 
work is the place at which his business activities are centered-- for 
example, because he reports there for work, or is otherwise required 
either by his employer or the nature of his employment to ``base'' his 
employment there. Thus, while a member of a railroad crew, for example, 
may spend most of his working time aboard a train, his principal place 
of work is his home terminal, station, or other such central point where 
he reports in, checks out, or receives instructions. In those cases 
where the taxpayer is employed by a number of employers on a relatively 
short-term basis, and secures employment by means of a union hall system 
(such as a construction or building trades worker), the taxpayer's 
principal place of work would be the union hall.
    (ii) In cases where a taxpayer has more than one employment (i.e., 
more than one employer at any particular time) his principal place of 
work is usually determined with reference to his principal employment. 
The location of a taxpayer's principal place of work is necessarily a 
question of fact which must be determined on the basis of the particular 
circumstances in each case.

[[Page 360]]

The more important factors to be considered in making a factual 
determination regarding the location of a taxpayer's principal place of 
work are (a) the total time ordinarily spent by the taxpayer at each 
place, (b) the degree of the taxpayer's business activity at each place, 
and (c) the relative significance of the financial return to the 
taxpayer from each place.
    (iii) In general, a place of work is not considered to be the 
taxpayer's principal place of work for purposes of this section if the 
taxpayer maintains an inconsistent position, for example, by claiming an 
allowable deduction under section 162 (relating to trade or business 
expenses) for traveling expenses ``while away from home'' with respect 
to expenses incurred while he is not away from such place of work and 
after he has incurred moving expenses for which a deduction is claimed 
under this section.
    (4) Minimum period of employment. Under section 217(c)(2), no 
deduction is allowed unless, during the 12-month period immediately 
following the taxpayer's arrival in the general location of his new 
principal place of work, he is a full-time employee, in such general 
location, during at least 39 weeks.
    (i) The 12-month period and the 39-week period set forth in section 
217(c)(2) are measured from the date of the taxpayer's arrival in the 
general location of his new principal place of work. Generally, the 
taxpayer's date of arrival is the date of the termination of the last 
trip preceding the taxpayer's commencement of work on a regular basis, 
regardless of the date on which the taxpayer's family or household goods 
and effects arrive.
    (ii) It is not necessary that the taxpayer remain in the employ of 
the same employer for 39 weeks, but only that he be employed in the same 
general location of his new principal place of work during such period. 
The general location of the new principal place of work refers to the 
area within which an individual might reasonably be expected to commute 
to such place of work, and will usually be the same area as is known as 
the new place of residence; see paragraph (b)(5) of this section.
    (iii) Only a week during which the taxpayer is a full-time employee 
qualifies as a week of work for purposes of the 39-week requirement of 
section 217(c)(2). Whether an employee is a full-time employee during 
any particular week depends upon the customary practices of the 
occupation in the geographic area in which the taxpayer works. In the 
case of occupations where employment is on a seasonal basis, weeks 
occuring in the off-season when no work is required or available (as the 
case may be) may be counted as weeks of full-time employment only if the 
employee's contract or agreement of employment covers the off-season 
period and the off-season period is less than 6 months. Thus, a school 
teacher whose employment contract covers a 12-month period and who 
teaches on a full-time basis for more than 6 months in fulfillment of 
such contract is considered a full-time employee during the entire 12-
month period. A taxpayer will not be deemed as other than a full-time 
employee during any week merely because of periods of involuntary 
temporary absence from work, such as those due to illness, strikes, 
shutouts, layoffs, natural disasters, etc.
    (iv) In the case of taxpayers filing a joint return, either spouse 
may satisfy this 39-week requirement. However, weeks worked by one 
spouse may not be added to weeks worked by the other spouse in order to 
satisfy such requirement.
    (v) The application of this subparagraph may be illustrated by the 
following examples:

    Example 1. A is an electrician residing in New York City. Having 
heard of the possibility of better employment prospects in Denver, 
Colorado, he moves himself, his family and his household goods and 
personal effects, at his own expense, to Denver where he secures 
employment with the M Aircraft Corporation. After working full-time for 
30 weeks his job is terminated, and he subsequently moves to and secures 
employment in Los Angeles, California, which employment lasts for more 
than 39 weeks. Since A was not employed in the general location of his 
new principal place of employment while in Denver for at least 39 weeks, 
no deduction is allowable for moving expenses paid or incurred between 
New York City and Denver. A will be allowed to deduct only those moving

[[Page 361]]

expenses attributable to his move from Denver to Los Angeles, assuming 
all other conditions of section 217 are met.
    Example 2. Assume the same facts as in Example 1, except that B, A's 
wife, secures employment in Denver at the same time as A, and that she 
continues to work in Denver for at least 9 weeks after A's departure for 
Los Angeles. Since she has met the 39-week requirement in Denver, and 
assuming all other requirements of section 217 are met, the moving 
expenses paid by A attributable to the move from New York City to Denver 
will be allowed as a deduction, provided A and B filed a joint return.
    Example 3. Assume the same facts as in Example 1, except that B, A's 
wife, secures employment in Denver on the same day that A departs for 
Los Angeles, and continues to work in Denver for 9 weeks thereafter. 
Since neither A (who has worked 30 weeks) nor B (who has worked 9 weeks) 
has independently satisfied the 39-week requirement, no deduction for 
moving expenses attributable to the move from New York City to Denver is 
allowable.

    (d) Rules for application of section 217(c)(2)--(1) Inapplicability 
of 39-week test to reimbursed expenses. (i) Paragraph (1) of section 
217(d) provides that the 39-week employment condition of section 
217(c)(2) does not apply to any moving expense item to the extent that 
the taxpayer receives reimbursement or other allowance from his employer 
for such item. A reimbursement or other allowance to an employee for 
expenses of moving, in the absence of a specific allocation by the 
employer, is allocated first to items deductible under section 217(a) 
and then, if a balance remains, to items not so deductible.
    (ii) The application of this subparagraph may be illustrated by the 
following examples:

    Example 1. A, a recent college graduate, with his residence in 
Washington, DC, is hired by the M Corporation in San Francisco, 
California. Under the terms of the employment contract, M agrees to 
reimburse A for three-fifths of his moving expenses from Washington to 
San Francisco. A moves to San Francisco, and pays $1,000 for expenses 
incurred, for which he is reimbursed $600 by M. After working for M for 
a period of 3 months, A becomes dissatisfied with the job and returns to 
Washington to continue his education. Since he has failed to satisfy the 
39-week requirement of section 217(c)(2) the expenses totaling $400 for 
which A has received no reimbursement are not deductible. Under the 
special rule of section 217(d)(1), however, the deduction for the $600 
reimbursed moving expenses is not disallowed by reason of section 
217(c)(2).
    Example 2. B, a self-employed accountant, who works and resides in 
Columbus, Ohio, is hired by the N Company in St. Petersburg, Florida. 
Pursuant to its policy with respect to newly hired employees, N agrees 
to reimburse B to the extent of $1,000 of the expenses incurred by him 
in connection with his move to St. Petersburg, allocating $700 for the 
items specified in section 217(b)(1), and $300 for ``temporary living 
expenses.'' B moves to St. Petersburg, and incurs $800 of ``moving 
expenses'' and $300 of ``temporary living expenses'' in St. Petersburg. 
B receives reimbursement of $1,000 from N, which amount is included in 
his gross income. Assuming B fails to satisfy the 39-week test of 
section 217(c)(2), he will nevertheless be allowed to deduct $700 as a 
moving expense. On the other hand, had N made no allocation between 
deductible and non-deductible items, B would have been allowed to deduct 
$800 since, in the absence of a specific allocation of the reimbursement 
by N, it is presumed that the reimbursement was for items specified in 
section 217(b)(1) to the extent thereof.

    (2) Election of deduction before 39-week test is satisfied. (i) 
Paragraph (2) of section 217(d) provides a special rule which applies in 
those cases where a taxpayer paid or incurred, in a particular taxable 
year, moving expenses which would be deductible in that taxable year 
except for the fact that the 39-week employment condition of section 
217(c)(2) has not been satisfied before the time prescribed by law 
(including extensions thereof) for filing the return for such taxable 
year. The rule provides that where a taxpayer has paid or incurred 
moving expenses and as of the date prescribed by section 6072 for filing 
his return for such taxable year, including extensions thereof as may be 
allowed under section 6081, there remains unexpired a sufficient portion 
of the 12-month period so that it is still possible for the taxpayer to 
satisfy the 39-week requirement, then the taxpayer may elect to claim a 
deduction for such moving expenses on the return for such taxable year. 
The election shall be exercised by taking the deduction on the return 
filed within the time prescribed by section 6072 (including extensions 
as may be allowed under section 6081). It is not necessary that the 
taxpayer wait until the date prescribed by law for filing his return in 
order to make the election. He may

[[Page 362]]

make the election on an early return based upon the facts known on the 
date such return is filed. However, an election made on an early return 
will become invalid if, as of the date prescribed by law for filing the 
return, it is not possible for the taxpayer to satisfy the 39-week 
requirement.
    (ii) In the event that a taxpayer does not elect to claim a 
deduction for moving expenses on the return for the taxable year in 
which such expenses were paid or incurred in accordance with (i) of this 
subparagraph, and the 39-week employment condition of section 217(c)(2) 
(as well as all other requirements of section 217) is subsequently 
satisfied, then the taxpayer may file an amended return for the taxable 
year in which such moving expenses were paid or incurred on which he may 
claim a deduction under section 217. The taxpayer may, in lieu of filing 
an amended return, file a claim for refund based upon the deduction 
allowable under section 217.
    (iii) The application of this subparagraph may be illustrated by the 
following examples:

    Example 1. A is transferred by his employer, M, from Boston, 
Massachusetts, to Cleveland, Ohio, and begins working there on November 
1, 1964, followed by his family and household goods and personal effects 
on November 15, 1964. Moving expenses are paid or incurred by A in 1964 
in connection with this move. On April 15, 1965, when A files his income 
tax return for the year 1964, A has been a full-time employee in 
Cleveland for approximately 24 weeks. Notwithstanding the fact that as 
of April 15, 1965, A has not satisfied the 39-week employment condition 
of section 217(c)(2) he may nevertheless elect to claim his 1964 moving 
expenses on his 1964 income tax return since there is still sufficient 
time remaining before November 1, 1965, within which to satisfy the 39-
week requirement.
    Example 2. Assume the facts are the same as in Example 1, except 
that as of April 15, 1965, A has left the employ of M, and is in the 
process of seeking further employment in Cleveland. Since, under these 
conditions, A may be unsure whether or not he will be able to satisfy 
the 39-week requirement by November 1, 1965, he may not wish to avail 
himself of the election provided by section 217(d)(2). In such event, A 
may wait until he has actually satisfied the 39-week requirement, at 
which time he may file an amended return claiming as a deduction the 
moving expenses paid or incurred in 1964. A may, in lieu of filing an 
amended return, file a claim for refund based upon a deduction for such 
expenses. Should A fail to satisfy the 39-week requirement on or before 
November 1, 1965, no deduction is allowable for moving expenses incurred 
in 1964.

    (3) Recapture of deduction where 39-week test is not met. Paragraph 
(3) of section 217(d) provides a special rule which applies in cases 
where a taxpayer has deducted moving expenses under the election 
provided in section 217(d)(2) prior to his satisfying the 39-week 
employment condition of section 217(c)(2), and the 39-week test is not 
satisfied during the taxable year immediately following the taxable year 
in which the expenses were deducted. In such cases an amount equal to 
the expenses which were deducted must be included in the taxpayer's 
gross income for the taxable year immediately following the taxable year 
in which the expenses were deducted. In the event the taxpayer has 
deducted moving expenses under the election provided in section 
217(d)(2) for the taxable year, and subsequently files an amended return 
for such year on which he eliminates such deduction, such expenses will 
not be deemed to have been deducted for purposes of the recapture rule 
of the preceding sentence.
    (e) Disallowance of deduction with respect to reimbursements not 
included in gross income. Section 217(e) provides that no deduction 
shall be allowed under section 217 for any item to the extent that the 
taxpayer receives reimbursement or other expense allowance for such item 
unless the amount of such reimbursement or other expense allowance is 
included in his gross income. A reimbursement or other allowance to an 
employee for expenses of moving, in the absence of a specific allocation 
by the employer, is allocated first to items deductible under section 
217(a) and then, if a balance remains, to items not so deductible. For 
purposes of this section, moving services furnished in-kind, directly or 
indirectly, by a taxpayer's employer to the taxpayer or members of his 
household are considered as being a reimbursement or other allowance 
received by the taxpayer for moving expenses. If a taxpayer pays or 
incurs moving expenses and either prior or subsequent thereto

[[Page 363]]

receives reimbursement or other expense allowance for such item, no 
deduction is allowed for such moving expenses unless the amount of the 
reimbursement or other expense allowance is included in his gross income 
in the year in which such reimbursement or other expense allowance is 
received. In those cases where the reimbursement or other expense 
allowance is received by a taxpayer for an item of moving expense 
subsequent to his having claimed a deduction for such item, and such 
reimbursement or other expense allowance is properly excluded from gross 
income in the year in which received, the taxpayer must file an amended 
return for the taxable year in which the moving expenses were deducted 
and decrease such deduction by the amount of the reimbursement or other 
expense allowance not included in gross income. This does not mean, 
however, that a taxpayer has an option to include or not include in his 
gross income an amount received as reimbursement or other expense 
allowance in connection with his move as an employee. This question 
remains one which must be resolved under section 61(a) (relating to the 
definition of gross income).

[T.D. 6796, 30 FR 1038, Feb. 2, 1965, as amended by T.D. 7195, 37 FR 
13535, July 11, 1972]