# Prop. Treas. Reg. § 1.355-8: [Reserved]

Proposed regulation, not in force. REG-123365-03, 81 FR 46004, published 2016-07-15 <https://www.federalregister.gov/documents/2016/07/15/2016-16512/guidance-under-section-355-concerning-device-and-active-trade-or-business>. Interprets 26 U.S.C. § 355.

Par. 6. Section 1.355-9 is added to read as follows: