[Added by T.D. 9533, 76 FR 39278-39283, July 6, 2011. Removed by T.D. 9637, 78 FR 54758-54761, Sept. 6, 2013. Added by T.D. 9814, 82 FR 7582-7611, Jan. 19, 2017. Removed by T.D. 9891, 85 FR 3833-3852, Jan. 23, 2020.]
Editor's Note: Former reg. section 1.197-2T , as added by T.D. 9257, 71 FR 17990-18007, Apr. 10, 2006, was removed by T.D. 9377, 73 FR 3868-3874, Jan. 23, 2008.
