Sec. 1.1297-3T Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC (temporary). [Removed]

[T.D. 8178, 53 FR 6779, Mar. 2, 1988, as amended by T.D. 8750, 63 FR 6-24, Jan. 1, 1998. Revised by T.D. 9232, 70 FR 72908-72914, Dec. 8, 2005; corrected at 71 FR 4042, Jan. 25, 2006. Removed by T.D. 9360, 72 FR 54820-54825, Sept. 27, 2007.]