# Prop. Treas. Reg. § 1.706-0: Table of contents.

Proposed regulation, not in force. REG-106134-22, 88 FR 80910, published 2023-11-20 <https://www.federalregister.gov/documents/2023/11/20/2023-25423/statutory-disallowance-of-deductions-for-certain-qualified-conservation-contributions-made-by>. Interprets 26 U.S.C. § 706.

Par. 4. Section 1.706-0 is amended by revising the entry for § 1.706-3 to read as follows:

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