# Prop. Treas. Reg. § 1.36: [Amended]

Proposed regulation, not in force. 96-24668, 61 FR 50461, published 1996-09-26 <https://www.federalregister.gov/documents/1996/09/26/96-24668/privacy-act-of-1974-proposed-rule-exempting-a-system-of-records-from-certain-provisions>. Interprets 26 U.S.C. § 36.

2. Section 1.36 of subpart C is amended by adding the following text to the table in paragraphs (a)(1) and (b)(1) under the heading THE INTERNAL REVENUE SERVICE