# Prop. Treas. Reg. § 1.6013-1: [Amended]

Proposed regulation, not in force. REG-107279-00, 82 FR 6370, published 2017-01-19 <https://www.federalregister.gov/documents/2017/01/19/2017-01056/definition-of-dependent>. Interprets 26 U.S.C. § 6013.

Par. 18. Section 1.6013-1 is amended by removing paragraph (e).