<section id="cyrl-0000001"> <p class="inline">[Added by <a href="/lr/resolve/td-9795/d0cb" id="cyrl-0000039" title="T.D. 9795">T.D. 9795</a>, 81 FR 88854-88880, Dec. 8, 2016. Removed by <a href="/lr/resolve/td-9857/29h2l" id="cyrl-0000041" title="T.D. 9857">T.D. 9857</a>, 84 FR 20790-20801, May 13, 2019.]</p> </section>

<p>Sec. 1.987-2T Attribution of items to eligible QBUs; definition of a transfer and related rules (temporary). [Removed]</p>

Sec. 1.987-2T Attribution of items to eligible QBUs; definition of a transfer and related rules (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnzp"><b>section 987</b></a></p> </div>