<section id="ctkd-0000001"><p class="inline">[Added by </p><a href="/lr/resolve/td-9657/cyxj" id="ctkd-0000003" title="t.d. 9657">T.D. 9657</a><p class="inline">, 79 FR 12811-12865, Mar. 6, 2014, corrected at 79 FR 37175-37181, July 1, 2014. Removed by </p><a href="/lr/resolve/td-9809/d0cn" id="ctkd-0000004" title="t.d. 9809">T.D. 9809</a><p class="inline">, 82 FR 2124-2192, Jan. 6, 2017.]</p></section>

<p>Sec. 1.1471-5T  Definitions applicable to section 1471 (temporary). [Removed]</p>

Sec. 1.1471-5T Definitions applicable to section 1471 (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp2w"><b>section 1471</b></a></p> </div>