Prop. Treas. Reg. § 1.897-5T Corporate distributions (temporary).

6. In § 1.897-5T, paragraph (d)(1)(iii)(F) is revised to read as follows:

* * * * *

(d) * * * (1) * * *

(iii) * * *

(F) [Reserved]. For further guidance, see § 1.897-5(d)(1)(iii)(F).

* * * * *