# Prop. Treas. Reg. § 301.6213-1: [Amended]

Proposed regulation, not in force. REG-246256-96, 63 FR 41486, published 1998-08-04 <https://www.federalregister.gov/documents/1998/08/04/98-20419/failure-by-certain-charitable-organizations-to-meet-certain-qualification-requirements-taxes-on>. Interprets 26 U.S.C. § 6213.

Par. 5. Section 301.6213-1, paragraph (e) is amended by adding the reference ``4958,'' immediately after the reference ``4955,'' in the first sentence.