§ 1.556-2T - Adjustments to taxable income (temporary).

(a) through (e)(2)(vi) [Reserved]. For further guidance, see § 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 § 1.556-2(e)(2)(viii) through (xi).

(3) If the statement described in § 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 § 1.6001-1(e).

(f) [Reserved]. For further guidance, see § 1.556-2(f).