# Prop. Treas. Reg. § 1.267(b)-1: Relationships.

Proposed regulation, not in force. REG-131756-11, 88 FR 82792, published 2023-11-27 <https://www.federalregister.gov/documents/2023/11/27/2023-25715/transactions-between-related-persons-and-partnerships>. Interprets 26 U.S.C. § 267.

Par. 3. Section 1.267(b)-1 is amended by revising paragraph (b) to read as follows:

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(b) Applicability date. This section applies to taxable years ending on or after [DATE OF PUBLICATION OF FINAL RULE IN THE FEDERAL REGISTER ].