Proposed 2025-12-15 · REG-101952-24 · 90 FR 57928 · Interprets § 892 · Would amend § 1.892-4T
Par. 5. Section 1.892-4T is amended by revising paragraph (c)(1)(iii) to read as follows:
* * * * *
(c) * * *
(1) * * *
(iii) [Reserved]