[Added by
T.D. 9552, 76 F.R. 64816-64818, Oct. 19, 2011. Removed by
T.D. 9603, 77 FR 72923-72924, Dec. 7, 2012.]
Editor's Note: Former reg. section 1.181-0T, as added
T.D. 9312, 72 FR 6155-6165, Feb. 9, 2007, was removed by
T.D. 9551, 76 F.R. 60721-60729, Sept. 30, 2011.
