# Prop. Treas. Reg. § 1.1446-7: Effective/Applicability date.

Proposed regulation, not in force. REG-115420-18, 86 FR 19585, published 2021-04-14 <https://www.federalregister.gov/documents/2021/04/14/2021-06143/requirements-for-certain-foreign-persons-and-certain-foreign-owned-partnerships-investing-in>. Interprets 26 U.S.C. § 1446.

Par. 10. Section 1.1446-7 is amended by adding a sentence at the end of the section to read as follows:

* * * The references in § 1.1446-3(b)(2)(i)(B)( 1 ) to § 1.1446-6(c)(1)(iv) apply to partnership taxable years ending after [DATE OF PUBLICATION OF FINAL RULE].