# Prop. Treas. Reg. § 1.141-7: Special Rules for Output Facilities

Proposed regulation, not in force. REG-140379-02, 71 FR 56072, published 2006-09-26 <https://www.federalregister.gov/documents/2006/09/26/06-8202/general-allocation-and-accounting-regulations-under-section-141>. Interprets 26 U.S.C. § 141.

Par. 2. Section 1.141-0 is amended by adding an entry for § 1.141-1(e), revising entries for § 1.141-6, and adding an entry for § 1.141-15(k) and (l) as follows:

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