[Added by T.D. 9730, 80 FR 48433-48436, Aug. 13, 2015. Removed by T.D. 9838, 83 FR 38023-38029, Aug. 3, 2018.]
Editor's Note: Former reg. section 1.6081-8T as added by T.D. 9061, 68 FR 34797-34799, June 11, 2003, was removed by T.D. 9163, 69 FR 70547-70550, Dec. 7, 2004.