# Prop. Treas. Reg. § 1.148-0: Scope and table of contents.

Proposed regulation, not in force. REG-148812-11, 78 FR 56841, published 2013-09-16 <https://www.federalregister.gov/documents/2013/09/16/2013-21879/arbitrage-rebate-overpayments-on-tax-exempt-bonds>. Interprets 26 U.S.C. § 148.

Par. 2. Section 1.148-0 is amended by adding entries to paragraph (c) for §§ 1.148-3(i)(3) and 1.148-11(k) and (l) and revising § 1.148-11 section heading to read as follows:

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(c) * * *