1.6043-3T—Returns regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a) (temporary).
(b)
(8)
Any organization no longer exempt from taxation under section 501(a) and that during the period of its exemption under such section was not an organization described in section 501(c)(3), a corporation described in section 501(c)(2) that held title to property for an organization described in section 501(c)(3), or an organization described in such other section as prescribed by publication, form or instructions.
(d) Definitions.
(1)
For the definition of the term “normally” as used in paragraph (b)(2) of this section, see § 1.6033-2(g)(3).
(2)
For the definition of the term “integrated auxiliaries” as used in paragraph (b)(1) of this section, see § 1.6033-2(h).
(e) Effective/applicability date—
(1) Effective date.
The regulations in this section are effective on September 9, 2008.
(2) Applicability date.
Paragraphs (b)(8) and (d) of this section shall apply to returns filed for taxable years beginning on or after January 1, 2008.