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

Proposed regulation, not in force. REG-106876-00, 67 FR 48823, published 2002-07-26 <https://www.federalregister.gov/documents/2002/07/26/02-18792/revision-of-income-tax-regulations-under-sections-897-1445-and-6109-to-require-use-of-taxpayer>. Interprets 26 U.S.C. § 897.

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

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

(iii) * * *

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

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