<section id="cyl7-0000001"> <p>[Added by <a href="/lr/resolve/td-9491/cywp" id="cyl7-0000003" title="T.D. 9491">T.D. 9491</a>, 75 FR 37188-37241, June 28, 2010; Removed by <a href="/lr/resolve/td-9744/d09m" id="cyl7-0000004" title="T.D. 9744">T.D. 9744</a>, 80 FR 72191-72294, Nov. 18, 2015.]</p> </section>

<p>Sec. 54.9815-2711T  No lifetime or annual limits. [Removed]</p>

Sec. 54.9815-2711T No lifetime or annual limits. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqd7"><b>section 9815</b></a></p> </div>