<section id="ct1n-0000001"><p>[Added by <a href="/lr/resolve/td-9564/d03k" id="ct1n-0000003" title="t.d. 9564">T.D. 9564</a>, 76 FR 81060-81127, Dec. 27, 2011; corrected at 77 FR 74583-74586, Dec. 17, 2012. Removed by <a href="/lr/resolve/td-9636/czfg" id="ct1n-0000004" title="t.d. 9636">T.D. 9636</a>, 78 FR 57685-57747, Sept. 19, 2013.]</p> </section>

<p>Sec. 1.263(a)-0T  Table of contents (temporary). [Removed]</p>

Sec. 1.263(a)-0T Table of contents (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp7t"><b>section 263</b></a></p> </div>