# Prop. Treas. Reg. § 1.172(h)-0: Table of Contents.

Proposed regulation, not in force. REG-140668-07, 77 FR 57452, published 2012-09-17 <https://www.federalregister.gov/documents/2012/09/17/2012-22838/regulations-regarding-the-application-of-section-172h-including-consolidated-groups>. Interprets 26 U.S.C. § 172.

Par. 2. Sections 1.172(h)-0 through 1.172(h)-5 are added to read as follows:

This section lists the paragraphs contained in §§ 1.172(h)-1 through 1.172(h)-5.