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

Proposed regulation, not in force. REG-113572-99, 65 FR 4388, published 2000-01-27 <https://www.federalregister.gov/documents/2000/01/27/00-1859/qualified-transportation-fringe-benefits>. Interprets 26 U.S.C. § 132.

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

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