# Prop. Treas. Reg. § 1.148-2: [Amended]

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. 4. Section 1.148-2 is amended by removing paragraph (f)(2)(iv).