Prop. Treas. Reg. § 1.362-3 Limitations on loss importation. [Reserved].

Proposed 2006-10-23 · REG-110405-05 · 71 FR 62067 · Interprets § 362 · Would amend § 1.362-3

Par. 3. In § 1.362-3, the section heading is added and reserved to read as follows: