# Prop. Treas. Reg. § 1.1441-7: 

Proposed regulation, not in force. REG-104072-97, 64 FR 805, published 1999-01-06 <https://www.federalregister.gov/documents/1999/01/06/99-178/recharacterizing-financing-arrangements-involving-fast-pay-stock>. Interprets 26 U.S.C. § 1441.

Par. 2. Section 1.1441-7 is amended as follows: