# Prop. Treas. Reg. § 26.2600-1: 

Proposed regulation, not in force. REG-103841-99, 64 FR 62997, published 1999-11-18 <https://www.federalregister.gov/documents/1999/11/18/99-29920/gst-issues>.

Paragraph 2. In Sec. 26.2600-1 the Table is amended under Sec. 26.2601-1 by revising the entry for paragraphs (b) and (b)(4) and adding an entry for paragraph (b)(5) to read as follows: