# Prop. Treas. Reg. § 1.987-7B: [Amended]

Proposed regulation, not in force. REG-132422-17, 88 FR 78134, published 2023-11-14 <https://www.federalregister.gov/documents/2023/11/14/2023-24649/income-and-currency-gain-or-loss-with-respect-to-a-qualified-business-unit>. Interprets 26 U.S.C. § 987.

14. In newly redesignated § 1.987-7B amend paragraph (a) by removing the language “§ 1.987-1(b)(4)(ii)” and adding the language “§ 1.987-1(b)(5)(ii)” in its place.