<div id="namespaces" prefix="schema:http://schema.org/ tae:http://taxnotes.com/model/entities/ tar:http://ixxus.com/link-resolver/rid/ "> <section id="29mbq-0000001"> <p>[Added by <a href="/lr/resolve/td-9865/29m9w" id="29mbq-0000208" title="T.D. 9865">T.D. 9865</a>, 84 FR 28398-28424, June 18, 2019; <a href="/lr/resolve/corrected/29tcw" id="29mbq-0000522" title="corrected">corrected</a> at 84 FR 38866, Aug. 8, 2019. Removed by <a href="/lr/resolve/td-9909/2cw60" id="29mbq-0000523" title="T.D. 9909">T.D. 9909</a>, 85 FR 53068-53097, Aug. 27, 2020.]</p> </section> </div>

<p>Sec. 1.245A-5T Limitation of section 245A deduction and section 954(c)(6) exception (temporary). [Removed]</p>