Professional Documents
Culture Documents
26 CFR Part 1
[REG-106386-98]
RIN 1545-AW52
temporary regulations.
the Internet by selecting the "Tax Regs" option on the IRS Home
- 2 -
at http://www.irs.ustreas.gov/prod/tax_regs/comments.html.
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules and Regulations section
Special Analyses
It has been determined that this notice of proposed
Drafting Information
The principal author of these regulations is Marc C. Porter,
follows:
* * * * *
(b) * * *
* * * * *
- 5 -
(g) [The text proposed paragraph (g) is the same as the text
Register].
Robert E. Wenzel