# Prop. Treas. Reg. § 48.4221-2: 

Proposed regulation, not in force. REG-113770-10, 77 FR 6028, published 2012-02-07 <https://www.federalregister.gov/documents/2012/02/07/2012-2493/taxable-medical-devices>. Interprets 26 U.S.C. § 4221.

Par. 5. Section 48.4221-2 is amended by adding headings to paragraphs (b)(1) and (b)(2) and adding paragraph (b)(3).