Sec. 1.954(c)(6)-1T Certain cases in which section 954(c)(6) exception not available. (temporary) [Removed]
[Added by T.D. 9865, 84 FR 28398-28424, June 18, 2019. Removed by T.D. 9909, 85 FR 53068-53097, Aug. 27, 2020.]
