# Prop. Treas. Reg. § 1.162-6: [Removed]

Proposed regulation, not in force. REG-168745-03, 76 FR 81128, published 2011-12-27 <https://www.federalregister.gov/documents/2011/12/27/2011-32246/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property>. Interprets 26 U.S.C. § 162.

Par. 4. Section 1.162-6 is removed.