Sec. 1.1502-28T Consolidated section 108. (Temporary) [Removed]

[Added by T.D. 9089, 68 FR 52487-52496, Sept. 4, 2003, as amended by T.D. 9098, 68 FR 69024-69025, Dec. 11, 2003; T.D. 9117, 69 FR 12069-12072, Mar. 15, 2004. Removed by T.D. 9192, 70 FR 14395-14411, Mar. 22, 2005.]