Sec. 1.1298-3T Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC (temporary). [Removed]
[Added
, 70 FR 72908-72914, Dec. 8, 2005, corrected at 71 FR 4042, Jan. 25, 2006. Removed by
, 72 FR 54820-54825, Sept. 27, 2007.]
