1. INCOME TAXES, EMPLOYMENT TAXES, ESTATE TAXES, GIFT TAXES, AND
EXCISE TAXES (OTHER THAN ALCOHOL, TOBACCO, AND CUSTOMS TAXES)
Historical Note: Section 2T1.3 (Fraud and False Statements Under
Penalty of Perjury), effective November 1, 1987, amended
effective November 1, 1989 (see Appendix C, amendments 228-230),
November 1, 1990 (see Appendix C, amendment 343), and November 1,
1991 (see Appendix C, amendment 426), was deleted by
consolidation with §2T1.1 effective November 1, 1993 (see Appendix C, amendment 491).