Prop. Treas. Reg. § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).

Par. 4. Section 1.163-5T is amended by adding paragraph (f) to read as follows:

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(f) Applicability date. This section applies to obligations to which § 5f.163-1 of this chapter applies. See § 5f.163-1(d) of this chapter.