Prop. Treas. Reg. § 1.1060-1 Special allocation rules for certain asset acquisitions.

Proposed 1997-01-16 · REG-252665-96 · 62 FR 2335 · Interprets § 1060 · Would amend § 1.1060-1

Par. 4. Section 1.1060-1 is added to read as follows:

[The text of this section is the same as the text of the amendments to Sec. 1.1060-1T published elsewhere in this issue of the Federal Register].