# Prop. Treas. Reg. § 1.6011-18: [Removed]

Proposed regulation, not in force. REG-108921-25, 91 FR 11003, published 2026-03-06 <https://www.federalregister.gov/documents/2026/03/06/2026-04432/removal-of-final-regulations-identifying-certain-partnership-related-party-basis-adjustment>. Interprets 26 U.S.C. § 6011.

Par. 2. Section 1.6011-18 is removed.