[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.556-2T]

[Page 295]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.556-2T  Adjustments to taxable income (temporary).

    (a) through (e)(2)(vi) [Reserved]. For further guidance, see Sec. 
1.556-2(a) through (e)(2)(vi).
    (e)(2)(vii) In the case of a return for a taxable year beginning 
before January 1, 2003, a copy of the contract, lease, or rental 
agreement;
    (e)(2)(viii) through (xi) [Reserved]. For further guidance, see 
Sec. 1.556-2(e)(2)(viii) through (xi).
    (3) If the statement described in Sec. 1.556-2(e)(2) is attached to 
a taxpayer's income tax return for a taxable year beginning after 
December 31, 2002, a copy of the applicable contract, lease or rental 
agreement is not required to be submitted with the return, but must be 
retained by the taxpayer and kept available for inspection in the manner 
required by Sec. 1.6001-1(e).
    (f) [Reserved]. For further guidance, see Sec. 1.556-2(f).

[T.D. 9100, 68 FR 70705, Dec. 19, 2003; 69 FR 5017, Feb. 3, 2004]