Sec. 1.367(a)-5T Property subject to section 367(a)(1) regardless of use in trade or business. (Temporary) [Removed]

[T.D. 8087, 51 FR 17949, May 16, 1986, as amended by T.D. 9406, 73 FR 38113-38117, July 3, 2008; T.D. 9525, 76 FR 26178-26181, May 6, 2011. Removed by T.D. 9803, 81 FR 91012-91032, Dec. 16, 2016.]