# Prop. Treas. Reg. § 1.6049-5: [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. § 6049.

Par. 11. Section 1.6049-5 is amended by: 1. Removing “§ 5f.103-1(c)),” and adding in its place “§ 1.163-5(b));” in paragraph (a)(1)(i). 2. Removing the language “§ 5f.163-1” and adding in its place the language “§ 1.163-5(a)(2)” in paragraph (a)(1)(ii).