# Prop. Treas. Reg. § 1.704-4: 

Proposed regulation, not in force. REG-144468-05, 79 FR 3042, published 2014-01-16 <https://www.federalregister.gov/documents/2014/01/16/2014-00649/disallowance-of-partnership-loss-transfers-mandatory-basis-adjustments-basis-reduction-in-stock-of-a>. Interprets 26 U.S.C. § 704.

Par. 3. Section 1.704-4 is amended as follows: