# Prop. Treas. Reg. § 1.1234-3: Special rules for the treatment of grantors of certain options granted after September 1, 1976.

Proposed regulation, not in force. REG-103580-02, 78 FR 8060, published 2013-02-05 <https://www.federalregister.gov/documents/2013/02/05/2013-02260/treatment-of-grantor-of-an-option-on-a-partnership-interest>. Interprets 26 U.S.C. § 1234.

Par. 3. Section 1.1234-3 is amended by adding a sentence at the end of paragraph (b)(2) to read as follows:

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(b) * * *

(2) * * * For purposes of the preceding sentence, for options granted on or after February 5, 2013, the term securities includes partnership interests.

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