# Prop. Treas. Reg. § 1.1503-2: [Removed]

Proposed regulation, not in force. REG-101652-10, 88 FR 52057, published 2023-08-07 <https://www.federalregister.gov/documents/2023/08/07/2023-14098/revising-consolidated-return-regulations-to-reflect-statutory-changes-modernize-language-and-enhance>. Interprets 26 U.S.C. § 1503.

Par. 45. Section 1.1503-2 is removed.