# Prop. Treas. Reg. § 1.263A-0: Outline of regulations under section 263A.

Proposed regulation, not in force. REG-126770-06, 77 FR 54482, published 2012-09-05 <https://www.federalregister.gov/documents/2012/09/05/2012-21743/allocation-of-costs-under-the-simplified-methods>. Interprets 26 U.S.C. § 263A.

Par. 2. Section 1.263A-0 is amended as follows:

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