# Prop. Treas. Reg. § 1.6039-2: [Redesignated]

Proposed regulation, not in force. REG-122917-02, 68 FR 34344, published 2003-06-09 <https://www.federalregister.gov/documents/2003/06/09/03-13581/statutory-options>. Interprets 26 U.S.C. § 6039.

Par. 15. Section 1.6039-2 is redesignated as 1.6039-1 and revised to read as follows: