Sec. 1.1291-9T Deemed dividend election (temporary). [Removed]
[Added by T.D. 9650, 78 FR 79602-79613, Dec. 31, 2013. Removed by T.D. 9806, 81 FR 95459-95470, Dec. 28, 2016.]
Editor's Note: Former reg. section 1.1291-9T, as added by T.D. 9232, 70 FR 72908-72914, Dec. 8, 2005, was removed by T.D. 9360, 72 FR 54820-54825, Sept. 27, 2007.