style="font-size:15px;"> 15 15 Proposed Reg. Sec. 1.1402(a)-2(h)(2), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.16 16 Proposed Reg. Sec. 1.1402(a)-2(h)(5) and (6)(iii), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
17 17 Proposed Reg. Sec. 1.1402(a)-2(h)(4), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
18 18 Proposed Reg. Sec. 1.1402(a)-2(i) Example (i), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
19 19 Proposed Reg. Sec. 1.469-5(e)(3)(i)(B).
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