# Prop. Treas. Reg. § 301.7430-0: [Removed]

Proposed regulation, not in force. REG-121928-98, 66 FR 749, published 2001-01-04 <https://www.federalregister.gov/documents/2001/01/04/01-199/awards-of-attorneys-fees-and-other-costs-based-upon-qualified-offers>. Interprets 26 U.S.C. § 7430.

Par. 2. Section 301.7430-0 is removed.