<section id="cyrf-0000001"> <p>[Added by <a href="/lr/resolve/td-9795/d0cb" id="cyrf-0000060" 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="cyrf-0000062" title="T.D. 9857">T.D. 9857</a>, 84 FR 20790-20801, May 13, 2019.]</p> </section>

<p>Sec. 1.987-4T Determination of net unrecognized section 987 gain or loss of a section 987 QBU (temporary). [Removed]</p>

Sec. 1.987-4T Determination of net unrecognized section 987 gain or loss of a section 987 QBU (temporary). [Removed]

26 -- Internal Revenue

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