# Prop. Treas. Reg. § 301.7503-1: 

Proposed regulation, not in force. IA-36-91, 60 FR 49356, published 1995-09-25 <https://www.federalregister.gov/documents/1995/09/25/95-23368/time-for-performance-of-acts-where-last-day-falls-on-saturday-sunday-or-legal-holiday>. Interprets 26 U.S.C. § 7503.

Par. 2. Section 301.7503-1 is amended as follows: