[Added by T.D. 9264, 71 FR 30591-30608, May 30, 2006. Removed by T.D. 9329, 72 FR 32794-32809, June 14, 2007.]
Editor's Note: Former reg. section 1.1221-2T, as added by T.D. 8493, 58 FR 54037-54041, Oct. 20, 1993, was removed by T.D. 8555, 59 FR 36360-36367, July 18, 1994.
