# Prop. Treas. Reg. § 1.338: 

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.

8594. The burden for this requirement is reflected in the burden of Form 8594. The burden for the collection of information in Sec. 1.338- 2(e)(4) is as follows: