[Added T.D. 9369, 72 FR 72929-72936, Dec. 26, 2007. Removed by T.D. 9476, 74 FR 68530-68537, Dec. 28, 2009.]
Editor's Note: Former reg. section 1.1502-47T, as added by T.D. 9258, 71 FR 23856-23857, Apr. 25, 2006, and amended by T.D. 9304, 71 FR 76904-76913, Dec. 22, 2006, was removed by T.D. 9342, 72 FR 39734-39737, July 20, 2007.
