<section id="cxg2-0000001"><p class="inline">[Added by </p><a href="/lr/resolve/td-9158/cz16" id="cxg2-0000003" title="t.d. 9158">T.D. 9158</a><p class="inline">, 69 FR 55740-55743, Sept. 16, 2004. Removed by </p><a href="/lr/resolve/td-9358/czw6" id="cxg2-0000004" title="t.d. 9358">T.D. 9358</a><p class="inline">, 72 FR 51703-51706, Sept. 11, 2007.]</p></section>

<p>Sec. 1.1060-1T  Special allocation rules for certain asset acquisitions. (Temporary) [Removed]</p>

Sec. 1.1060-1T Special allocation rules for certain asset acquisitions. (Temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp6b"><b>section 1060</b></a></p> </div>