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

Proposed regulation, not in force. REG-125374-16, 82 FR 43720, published 2017-09-19 <https://www.federalregister.gov/documents/2017/09/19/2017-19753/guidance-on-the-definition-of-registered-form>. Interprets 26 U.S.C. § 163.

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.