[Added by T.D. 9734, 80 FR 56865-56891, Sept. 18, 2015. Revised by T.D. 9815, 82 FR 8144-8165, Jan. 24, 2017; corrected at 82 FR 49508-49510, Oct. 26, 2017. Removed by T.D. 9887, 84 FR 68790-68794, Dec. 17, 2019.]
[Editor's Note: Former reg. section 1.871-15T, as added by T.D. 9572, 77 FR 3108-3111, Jan. 23, 2012, was removed by T.D. 9648, 78 FR 73079-73083, Dec. 5, 2013.]
