# Prop. Treas. Reg. § 1.1362-3: [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. § 1362.

Par. 3. Section 1.1362-3 is amended in paragraph (a) by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 )” and adding “§ 1.1502-76(b)(1)(ii)(B)” in its place.