Sec. 1.707-5T Disguised sales of property to partnership; special rules relating to liabilities (temporary). [Removed]

[Added by T.D. 9788, 81 FR 69282-69291, Oct. 5, 2016; corrected at 81 FR 80993-80994, Nov. 17, 2016. Removed by T.D. 9876, 84 FR 54027-54029, Oct. 9, 2019.]