<section id="cs2p-0000001"><p class="inline">[T.D. 8198, 53 FR 16230, May 5, 1988. Removed by </p><a href="/lr/resolve/td-9082/czy3" id="cs2p-0000003" title="t.d. 9082">T.D. 9082</a><p class="inline">, 68 FR 46081-46087, Aug. 5, 2003.]</p></section>

<p>Sec. 1.1445-9T  Special rule for section 1034 nonrecognition. (Temporary) [Removed]</p>

Sec. 1.1445-9T Special rule for section 1034 nonrecognition. (Temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq6s"><b>section 1445</b></a></p> </div>