# Prop. Treas. Reg. § 1.83-6: 

Proposed regulation, not in force. EE-81-88, 94-29701, published 1994-12-05 <https://www.federalregister.gov/documents/1994/12/05/94-29701/deductions-for-transfers-of-property>. Interprets 26 U.S.C. § 83.

Par. 2. In Sec. 1.83-6, is amended as follows: