# Prop. Treas. Reg. § 301.7611-1: [Amended]

Proposed regulation, not in force. REG-112756-09, 74 FR 39003, published 2009-08-05 <https://www.federalregister.gov/documents/2009/08/05/E9-18659/amendments-to-the-regulations-regarding-questions-and-answers-relating-to-church-tax-inquiries-and>. Interprets 26 U.S.C. § 7611.

Par. 3. For each section listed in the table, remove the language in the “Remove” column and add in its place the language in the “Add” column as set forth below: