# Prop. Treas. Reg. § 1.162-25T: [Amended]

Proposed regulation, not in force. REG-132197-17, 83 FR 6806, published 2018-02-15 <https://www.federalregister.gov/documents/2018/02/15/2018-02918/eliminating-unnecessary-tax-regulations>. Interprets 26 U.S.C. § 162.

Par. 25. Section 1.162-25T is amended by removing the language “1.61-2T” and adding “1.61-21(d)” in its place in the fourth sentence in Example 1 of paragraph (c).