# Prop. Treas. Reg. § 157.6156-1: 

Proposed regulation, not in force. REG-139768-02, 68 FR 7956, published 2003-02-19 <https://www.federalregister.gov/documents/2003/02/19/03-3865/excise-tax-relating-to-structured-settlement-factoring-transactions>.

[The text of proposed § 157.6156-1 is the same as the text of § 157.6161-1T published elsewhere in this issue of the Federal Register].