# Prop. Treas. Reg. § 1.36: [Amended]

Proposed regulation, not in force. 99-30036, 64 FR 62620, published 1999-11-17 <https://www.federalregister.gov/documents/1999/11/17/99-30036/privacy-act-proposed-implementation>. Interprets 26 U.S.C. § 36.

2. Section 1.36 of Subpart C is amended by adding the following text in numerical order under the heading The Internal Revenue Service in paragraph (b)(1) to read as follows: