# Prop. Treas. Reg. § 31.0-3: [Amended]

Proposed regulation, not in force. REG-132197-17, 83 FR 6806, published 2018-02-15 <https://www.federalregister.gov/documents/2018/02/15/2018-02918/eliminating-unnecessary-tax-regulations>.

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).