Prop. Treas. Reg. § 54.9801-1 Basis and scope.

Proposed 2021-07-13 · REG-107706-21 · 86 FR 36870 · Interprets § 9801 · Would amend § 54.9801-1

Par. 2. Section 54.9801-1 is revised to read as follows:

[The text of proposed § 54.9801-1 is the same as the text of § 54.9801-1T published elsewhere in this issue of the Federal Register].