<section id="cx5p-0000001"><p class="inline">[Added by </p><a href="/lr/resolve/td-9596/czyz" id="cx5p-0000003" title="t.d. 9596">T.D. 9596</a><p class="inline">, 77 FR 37806-37807, June 25, 2012. Removed by </p><a href="/lr/resolve/td-9670/d034" id="cx5p-0000004" title="t.d. 9670">T.D. 9670</a><p class="inline">, 79 FR 36204-36207, June 26, 2014.]</p></section>

<p>Sec. 1.1361-4T  Effect of QSub election (temporary) [Removed].</p>

Sec. 1.1361-4T Effect of QSub election (temporary) [Removed].

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqcs"><b>section 1361</b></a></p> </div>