28 CFR 80.3 - Transaction.

§ 80.3 Transaction.

The entire transaction which is the subject of the request must be an actual - not a hypothetical - transaction but need not involve only prospective conduct. However, a request will not be considered unless that portion of the transaction for which an opinion is sought involves only prospective conduct. An executed contract is not a prerequisite and, in most - if not all - instances, an opinion request should be made prior to the requestor's commitment to proceed with a transaction.

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United States Code