<section id="cys7-0000001"> <p>[Added by <a href="/lr/resolve/td-9814/d0cr" id="cys7-0000107" title="T.D. 9814">T.D. 9814</a>, 82 FR 7582-7611, Jan. 19, 2017. Removed by <a href="/lr/resolve/td-9891/2c2zf" id="cys7-0000109" title="T.D. 9891">T.D. 9891</a>, 85 FR 3833-3852, Jan. 23, 2020.]</p> </section>

<p>Sec. 1.721(c)-3T Gain deferral method (temporary). [Removed]</p>

Sec. 1.721(c)-3T Gain deferral method (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnw1"><b>section 721</b></a></p> </div>