Prop. Treas. Reg. § 1.1362-0 Table of contents.

Proposed 2007-09-28 · REG-143326-05 · 72 FR 55132 · Interprets § 1362 · Would amend § 1.1362-0

Par. 6 . Section 1.1362-0 is amended by revising the heading of the table of contents for § 1.1362-4 to read as follows:

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§ 1.1362-4 Inadvertent terminations and inadvertently invalid elections.

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