[Added by T.D. 9658, 79 FR 12725-12809, Mar. 6, 2014, corrected at 79 FR 37181-37189, July 1, 2014. Revised by T.D. 9808, 82 FR 2046-2122, Jan. 6, 2017. Removed by T.D. 9890, 85 FR 192-206, Jan. 2, 2020.]
Editor's Note: Former reg. section 1.1441-7T, as added by T.D. 9572, 77 FR 3108-3111, Jan. 23, 2012, was removed by T.D. 9648, 78 FR 73079-73083, Dec. 5, 2013.
