(a)-(a)(2) [Reserved]. For further information, see §1.892-5T(a) through (a)(2).

(3) For purposes of section 892(a)(2)(B), the term entity means and includes a corporation, a partnership, a trust (including a pension trust described in §1.892-2T(c)) and an estate.

(4) Effective date. This section applies on or after January 14, 2002. See §1.892-5T(a) for the rules that apply before January 14, 2002.

(b)-(d) [Reserved]. For further information, see §§1.892-5T(b) through (d).

[T.D. 9012, 67 FR 49864, Aug. 1, 2002]