Sec. 1.214A-2 Limitations on deductible amounts. [Removed]

[T.D. 7411, 41 FR 15407, Apr. 13, 1976, as amended by T.D. 7643, 44 FR 50337, Aug. 28, 1979. Removed by

, 72 FR 45338-45346, Aug. 14, 2007]