# Prop. Treas. Reg. § 1.482-0: Outline of regulations under section 482.

Proposed regulation, not in force. REG-106359-02, 67 FR 48997, published 2002-07-29 <https://www.federalregister.gov/documents/2002/07/29/02-19126/compensatory-stock-options-under-section-482>. Interprets 26 U.S.C. § 482.

Accordingly, 26 CFR Part 1 is proposed to be amended as follows:

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