# Prop. Treas. Reg. § 1.338(b)-1: 

Proposed regulation, not in force. REG-107069-97, 64 FR 43462, published 1999-08-10 <https://www.federalregister.gov/documents/1999/08/10/99-19930/purchase-price-allocations-in-deemed-actual-asset-acquisitions>. Interprets 26 U.S.C. § 338.

Par. 7. Sections 1.338(b)-1, 1.338(b)-2T, and 1.338(b)-3T, are removed.