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

Proposed regulation, not in force. REG-252665-96, 62 FR 2335, published 1997-01-16 <https://www.federalregister.gov/documents/1997/01/16/97-655/intangibles-under-sections-1060-and-338>. Interprets 26 U.S.C. § 1060.

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].