Prop. Treas. Reg. § 301.6104(b)-1

Proposed 2003-07-09 · REG-142538-02 · 68 FR 40849 · Interprets § 6104(b) · Would amend § 301.6104(b)-1

3. In § 301.6104(b)-1(d)(4), the last sentence is revised to read as follows: