# Prop. Treas. Reg. § 1.305-3: 

Proposed regulation, not in force. CO-8-91, 94-14971, published 1994-06-22 <https://www.federalregister.gov/documents/1994/06/22/94-14971/distributions-of-stock-and-stock-rights>. Interprets 26 U.S.C. § 305.

Par. 2. Section 1.305-3 is amended as follows: