Sec. 1.34-4 Taxpayers not entitled to credit and exclusion. [Removed]

[Adopted by T.D. 6161, 21 FR 788, Feb. 4, 1956; republished by T.D. 6500, 25 FR 11402, Nov. 26, 1960. Removed by

, 72 FR 45891-45894, Aug. 16, 2007.]