Prop. Treas. Reg. § 1.338(b)-3 Subsequent adjustments to adjusted grossed-up basis.

Proposed 1997-01-16 · REG-252665-96 · 62 FR 2335 · Interprets § 338(b)

Par. 3. Section 1.338(b)-3 is added to read as follows:

[The text of this section is the same as the text of the amendments to Sec. 1.338(b)-3T published elsewhere in this issue of the Federal Register].