# Prop. Treas. Reg. § 1.150-1: 

Proposed regulation, not in force. REG-165706-01, 67 FR 17309, published 2002-04-10 <https://www.federalregister.gov/documents/2002/04/10/02-8655/obligations-of-states-and-political-subdivisions>. Interprets 26 U.S.C. § 150.

Par. 2. Section 1.150-1 is amended as follows: