Sec. 1.263(a)-6T Election to deduct or capitalize certain expenditures (temporary). [Removed]

[Added by

, 76 FR 81060-81127, Dec. 27, 2011, as corrected at 77 FR 18687-18688, Mar. 28, 2012; corrected further at 77 FR 74583-74586, Dec. 17, 2012. Removed by

, 78 FR 57685-57747, Sept. 19, 2013.]