# Prop. Treas. Reg. § 1.6045-1: [Amended]

Proposed regulation, not in force. REG-125374-16, 82 FR 43720, published 2017-09-19 <https://www.federalregister.gov/documents/2017/09/19/2017-19753/guidance-on-the-definition-of-registered-form>. Interprets 26 U.S.C. § 6045.

Par. 10. Section 1.6045-1(n)(2)(ii)(J) is amended by removing the language “§ 1.1471-1(b)(18)” and adding in its place the language “§ 1.1471-1(b)(21)”.