Prop. Treas. Reg. § 301.6104(d)-1

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

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