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On 14 March 2019, Treasury Decision (TD) 9849 was published in the Federal Register, which contains final regulations that eliminate 296 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code and amends 79 regulations to reflect the removal of the 296 regulations. The regulation clean-up is in relation to Presidential Executive Orders 13777 and 13789, which were issued with the mandate to identify and remove tax regulations that are unnecessary, create undue complexity, impose excessive burdens, or fail to provide clarity and useful guidance. TD 9849 is effective...