Sec. 1.304-7T Certain acquisitions by foreign acquiring corporations (removed).
[Added by T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; corrected at 81 FR 40810-40812, Jun. 23, 2016. Removed by T.D. 9834, 83 FR 32524-32561, July 12, 2018.]