# Prop. Treas. Reg. § 1.706-2T: [Removed]

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. 4. Section 1.706-2T is removed.