# Prop. Treas. Reg. § 1.83-3: 

Proposed regulation, not in force. REG-103580-02, 70 FR 29675, published 2005-05-24 <https://www.federalregister.gov/documents/2005/05/24/05-10164/partnership-equity-for-services>. Interprets 26 U.S.C. § 83.

Par. 2. Section 1.83-3 is amended as follows: