Prop. Treas. Reg. § 1.132-0 Outline of regulations under section 132.

Proposed 2000-01-27 · REG-113572-99 · 65 FR 4388 · Interprets § 132 · Would amend § 1.132-0

Par. 2. Section 1.132-0 is amended by adding entries for § 1.132-9 to read as follows:

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