Prop. Treas. Reg. § 54.9801-1

Par. 2. Sections 54.9801-1, 54.9801-2, 54.9801-3, 54.9801-4, 54.9801-5, 54.9801-6, 54.9802-1, 54.9804-1, and 54.9806-1 are added to read as follows: