Sec. 5c.168(f)(8)-2 Election to characterize transaction as a section 168(f)(8) lease. [Removed]

[T.D. 7791, 46 FR 51907, Oct. 23, 1981, as amended by T.D. 7795, 46 FR 56148, Nov. 13, 1981; T.D. 7800, 46 FR 63257, Dec. 31, 1981. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]