Sec. 1.415-2 Definitions and special rules. [Removed]

[T.D. 7748, 46 FR 1698, Jan. 7, 1981, as amended by

, 55 FR 19880, May 14, 1990; 55 FR 25601, June 22, 1990;

, 56 FR 47662, Sept. 19, 1991, corrected at 57 FR 10815, Mar. 31, 1992, 57 FR 10953, Mar. 31, 1992. Removed by

, 72 FR 16878-16931, Apr. 5, 2007.]