Professional Documents
Culture Documents
26 CFR Part 1
[REG-114998-99]
RIN 1545-AY71
3, 2001.
SUPPLEMENTARY INFORMATION:
Background
Proposed regulations (REG-110965-97) §§1.141-7, 1.141-8 and
Special Analyses
It has been determined that this notice of proposed
making comments.
hearing.
Drafting Information
The principal authors of these regulations are Bruce M.
withdrawn.
follows:
follows:
Register.]
Register.]
* * * * *
Robert E. Wenzel
Deputy Commissioner of Internal Revenue