# Prop. Treas. Reg. § 1.1361-5: [Amended]

Proposed regulation, not in force. REG-100400-14, 80 FR 12097, published 2015-03-06 <https://www.federalregister.gov/documents/2015/03/06/2015-05123/guidance-regarding-reporting-income-and-deductions-of-a-corporation-that-becomes-or-ceases-to-be-a>. Interprets 26 U.S.C. § 1361.

Par. 2. Section 1.1361-5 is amended: 1. In paragraph (a)(3), by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 ) (relating to a special rule” and adding “§ 1.1502-76(b)(1)(ii)(B) (relating to special rules” in its place. 2. In paragraph (a)(4), Example 4, by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 )” and adding “§ 1.1502-76(b)(1)(ii)(B)( 1 )” in its place.