# Prop. Treas. Reg. § 1.707-0: Table of contents.

Proposed regulation, not in force. REG-105346-03, 80 FR 43652, published 2015-07-23 <https://www.federalregister.gov/documents/2015/07/23/2015-17828/disguised-payments-for-services>. Interprets 26 U.S.C. § 707.

Par. 2. Section 1.707-0 is amended by revising § 1.707-2 to read as follows:

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