-46-
Circuit in Blenheim v. Commissioner, 125 F.2d 906 (4th Cir.
1942), and Ardbern Co. v. Commissioner, supra, and held that
section 882(c)(2) applied to deny the taxpayer the benefit of any
deductions for those years because the taxpayer had never filed a
return.
VII. Regulations Interpreting Section 882(c)(2) and Its
Predecessors
A. Background
The Secretary never issued regulations interpreting former
section 233. Since the enactment of section 882 of the 1954
Code, the Secretary has issued four sets of regulations
interpreting the relevant text of that section. The first set of
regulations was issued in 1957 (1957 regulations) and was amended
in 1990 through the second set of regulations (1990 regulations),
which contain the disputed regulations. The third set of
regulations was issued in 2002 (2002 temporary regulations) as
temporary regulations amending a portion of the 1990 regulations.
The fourth set of regulations was issued in 2003 (2003
regulations) and finalized the 2002 temporary regulations.14
14 In addition to the three sets of regulations that were
issued after the 1957 regulations, the Secretary in 1980 issued
one other set of regulations (1980 regulations) that pertained to
the 1957 regulations. See T.D. 7749, 1981-1 C.B. 390. The 1980
regulations amended the 1957 regulations by adding a new
paragraph (c), the substance of which is now reflected in sec.
1.882-4(b), Income Tax Regs. Because the 1980 regulations relate
to a subject that is not relevant to our analysis, we make no
further reference to them.
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