<section id="ctrq-0000001"> <p>[Added by <a href="/lr/resolve/td-9311/czmx" id="ctrq-0000003" title="T.D. 9311">T.D. 9311</a>, 72 FR 5174-5197, Feb. 5, 2007. Removed by <a href="/lr/resolve/td-9446/d06q" id="ctrq-0000004" title="T.D. 9446">T.D. 9446</a>, 74 FR 6951-6976, Feb. 11, 2009.]</p> </section>

<p>Sec. 1.367(a)-8T  Gain recognition agreement requirements. (temporary) [Removed]</p>

Sec. 1.367(a)-8T Gain recognition agreement requirements. (temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpyc"><b>section 367</b></a></p> </div>