# Prop. Treas. Reg. § 54.9816-3T: 

Proposed regulation, not in force. REG-122319-22, 88 FR 75744, published 2023-11-03 <https://www.federalregister.gov/documents/2023/11/03/2023-23716/federal-independent-dispute-resolution-operations>. Interprets 26 U.S.C. § 9816.

5. Section 54.9816-3T is amended by—