Prop. Treas. Reg. § 1.1402(a)-1

Proposed 1994-12-29 · EE-45-94 · Interprets § 1402(a) · Would amend § 1.1402(a)-1

Par. 2. Section 1.1402(a)-1 through (a)-3 is amended by removing each reference to ``Sec. 1.1402(a)-17'' and by adding ``Sec. 1.1402(a)- 18'' in its place.