Prop. Treas. Reg. § 48.0-2 [Amended]

Proposed 2016-03-31 · REG-103380-05 · 81 FR 18544 · Would amend § 48.0-2

Par. 5. In § 48.0-2, paragraph (b)(5), first sentence, is amended by removing the language “In the case of a lease,” and adding “Except as provided in § 48.4052-1(e), in the case of a lease,” in its place.