Prop. Treas. Reg. § 1.861-19

Proposed 2025-01-14 · REG-107420-24 · 90 FR 3075 · Interprets § 861 · Would amend § 1.861-19

Par. 2. Section 1.861-19, as added in a final rule published elsewhere in this issue of the Federal Register , effective January 14, 2025, is amended as follows: