# Prop. Treas. Reg. § 1.921-1T: [Removed]

Proposed regulation, not in force. REG-132197-17, 83 FR 6806, published 2018-02-15 <https://www.federalregister.gov/documents/2018/02/15/2018-02918/eliminating-unnecessary-tax-regulations>.

Par. 138. Sections 1.921-1T, 1.921-2, and 1.921-3T are removed.