# Prop. Treas. Reg. § 1.706-0: 

Proposed regulation, not in force. REG-105346-03, 80 FR 45905, published 2015-08-03 <https://www.federalregister.gov/documents/2015/08/03/2015-18817/allocable-cash-basis-and-tiered-partnership-items>. Interprets 26 U.S.C. § 706.

Par. 2. Section 1.706-0 is amended by removing the entry for § 1.706-2T and adding entries for §§ 1.706-2, 1.706-3, and 1.706-6 to read as follows: