<section id="cqzs-0000001"> <p>[Added <a href="/lr/resolve/td-9258/cyxp" id="cqzs-0000003" title="T.D. 9258">T.D. 9258</a>, 71 FR 23856-23857, Apr. 25, 2006; corrected at 71 FR 34009-34011, June 13, 2006. Removed by <a href="/lr/resolve/td-9342/cz23" id="cqzs-0000004" title="T.D. 9342">T.D. 9342</a>, 72 FR 39734-39737, July 20, 2007.]</p> </section>

<p>Sec. 1.1502-76T  Taxable year of members of group. (temporary) [Removed]</p>

Sec. 1.1502-76T Taxable year of members of group. (temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpz2"><b>section 1502</b></a></p> </div>