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

Proposed regulation, not in force. REG-143326-05, 72 FR 55132, published 2007-09-28 <https://www.federalregister.gov/documents/2007/09/28/E7-18987/s-corporation-guidance-under-ajca-of-2004-and-goza-of-2005>. Interprets 26 U.S.C. § 1362.

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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