Sec. 1.367(a)-4T Special rules applicable to specified transfers of property. (Temporary) [Removed]

[T.D. 8087, 51 FR 17947, May 16, 1986, as amended by T.D. 8515, 59 FR 2958-2985, Jan. 20, 1994; T.D. 9406, 73 FR 38113-38117, July 3, 2008; T.D. 9525, 76 FR 26178-26181, May 6, 2011; T.D. 9760, 81 FR 15159-15170, Mar. 22, 2016. Removed by T.D. 9803, 81 FR 91012-91032, Dec. 16, 2016.]