Prop. Treas. Reg. § 1.125-2

Proposed 2001-01-10 · REG-209461-79 · 66 FR 1923 · Interprets § 125

Par. 3. In § 1.125-2, as proposed March 7, 1989 (54 FR 9460) and as amended March 23, 2000 (65 FR 15587), A-6 is amended by removing A-6(b), A-6(c), and A-6(d), redesignating A-6(e) as paragraph A-6(b), removing the last 5 sentences of A-6(a) and adding a sentence in their place to read as follows: