[Added by T.D. 9572, 77 FR 3108-3111, Jan. 23, 2012. Removed by T.D. 9648, 78 FR 73079-73083, Dec. 5, 2013. Added by T.D. 9808, 82 FR 2046-2122, Jan. 6, 2017. Removed by T.D. 9890, 85 FR 192-206, Jan. 2, 2020.]
Editor's Note: A former reg. section 1.1441-2T, as added by T.D. 9272, 71 FR 43363-43366, Aug. 1, 2006, was removed by T.D. 9415, 73 FR 40171-40173, July 14, 2008.
