# Prop. Treas. Reg. § 1.860G-3: [Amended]

Proposed regulation, not in force. REG-133673-15, 81 FR 21795, published 2016-04-13 <https://www.federalregister.gov/documents/2016/04/13/2016-08248/deemed-distributions-under-section-305c-of-stock-and-rights-to-acquire-stock>. Interprets 26 U.S.C. § 860G.

Par. 5. Section 1.860G-3(b)(1) is amended by removing the language “1.1441-2(d)(4)” in the last sentence, and adding the language “1.1441-2(d)(1)(ii)(C)” in its place, and by removing the language “1.1441-5(b)(2)(i)(A), and” and adding the language “1.1441-5(b)(2)(i)(A), 1.1471-2(a)(4)(i)(B)( 4 ), and” in its place.