Prop. Treas. Reg. § 1.985-5 [Amended].

Proposed 2024-12-02 · REG-105479-18 · 89 FR 95362 · Interprets § 985 · Would amend § 1.985-5

Par. 33. Section 1.985-5 is amended by removing the language “(e)(2),” from the last sentence in paragraph (a) and removing and reserving paragraph (e)(2).