Prop. Treas. Reg. § 301.6501(e)-1 [Amended]

Proposed 1998-08-04 · REG-246256-96 · 63 FR 41486 · Interprets § 6501(e) · Would amend § 301.6501(e)-1

Par. 6. Section 301.6501(e)-1 is amended as follows: