# Prop. Treas. Reg. § 1.1297-0: [Amended]

Proposed regulation, not in force. REG-101828-19, 87 FR 3890, published 2022-01-25 <https://www.federalregister.gov/documents/2022/01/25/2022-00067/guidance-on-passive-foreign-investment-companies-and-controlled-foreign-corporations-held-by>. Interprets 26 U.S.C. § 1297.

3. Adding sectional authorities for §§ 1.1297-0 and 1.1297-3 in numerical order;

Par. 12. Section 1.1297-0 is amended by removing the language “section 1297(e) PFIC” from the heading for the entry for § 1.1297-3 and adding “section 1297(d) PFIC” in its place.