# Prop. Treas. Reg. § 1.1361-4: [Amended]

Proposed regulation, not in force. REG-121244-23, 91 FR 5160, published 2026-02-04 <https://www.federalregister.gov/documents/2026/02/04/2026-02246/section-45z-clean-fuel-production-credit>. Interprets 26 U.S.C. § 1361.

Par. 4. Section 1.1361-4 is amended by removing the comma after the language “and (a)(9) of this section” in paragraph (a)(1) and adding “and in § 1.4101-1(a)(3)(iii),” in its place.