# Prop. Treas. Reg. § 1.1441-3: 

Proposed regulation, not in force. REG-140206-06, 72 FR 58781, published 2007-10-17 <https://www.federalregister.gov/documents/2007/10/17/E7-20504/withholding-procedures-under-section-1441-for-certain-distributions-to-which-section-302-applies>. Interprets 26 U.S.C. § 1441.

Par. 2. Section 1.1441-3 is amended as follows: