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

Proposed regulation, not in force. REG-117298-21, 91 FR 12118, published 2026-03-12 <https://www.federalregister.gov/documents/2026/03/12/2026-04798/guidance-on-tax-exempt-refunding-bonds>. Interprets 26 U.S.C. § 148.

Par. 2. Section 1.148-0 is amended, in paragraph (c), in the table of contents for § 1.148-11, by revising the section heading for § 1.148-11 and adding entries for § 1.148-11(o) and (p) to read as follows:

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(c) * * *