# Prop. Treas. Reg. § 1.863-0: Table of contents.

Proposed regulation, not in force. REG-162625-02, 68 FR 43055, published 2003-07-21 <https://www.federalregister.gov/documents/2003/07/21/03-18212/real-estate-mortgage-investment-conduits-application-of-section-446-with-respect-to-inducement-fees>. Interprets 26 U.S.C. § 863.

Par. 5. Section 1.863-0 is amended by: 1. Adding an entry for § 1.863-1(d). 2. Redesignating the entry for § 1.863-1(e) as § 1.863-1(f). 3. Adding a new entry for § 1.863-1(e). The additions read as follows:

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