Prop. Treas. Reg. § 31.0-3 [Amended]

Proposed 2018-02-15 · REG-132197-17 · 83 FR 6806 · Would amend § 31.0-3

Par. 213. Section 31.0-3 is amended by: 1. Removing “(1)” from the fourth sentence in paragraph (a). 2. Removing “, and (2) to the extent provided in § 31.3121(k)-3, to services performed before 1955 the remuneration for which was paid before 1955” from the fourth sentence in paragraph (a).