# Prop. Treas. Reg. § 54.9801-2: Definitions.

Proposed regulation, not in force. REG-107706-21, 86 FR 36870, published 2021-07-13 <https://www.federalregister.gov/documents/2021/07/13/2021-14382/requirements-related-to-surprise-billing-part-i>. Interprets 26 U.S.C. § 9801.

Par. 3. Section 54.9801-2 is amended by revising the introductory text to read as follows:

[The text of proposed § 54.9801-2 introductory text is the same as the text of § 54.9801-2T introductory text published elsewhere in this issue of the Federal Register].
