# Prop. Treas. Reg. § 1.151-2: [Removed]

Proposed regulation, not in force. REG-107279-00, 82 FR 6370, published 2017-01-19 <https://www.federalregister.gov/documents/2017/01/19/2017-01056/definition-of-dependent>. Interprets 26 U.S.C. § 151.

Par. 11. Sections 1.151-2, 1.151-3, and 1.151-4 are removed.