# Prop. Treas. Reg. § 1.53-1: [Removed and Reserved]

Proposed regulation, not in force. REG-112129-23, 89 FR 75062, published 2024-09-13 <https://www.federalregister.gov/documents/2024/09/13/2024-20089/corporate-alternative-minimum-tax-applicable-after-2022>. Interprets 26 U.S.C. § 53.

Par. 3. Remove and reserve § 1.53-1.