Sec. 1.371-2 Exchanges by security holders. [Removed]

[Adopted by T.D. 6152, 20 FR 8875, Dec. 3, 1955; republished by T.D. 6500, 25 FR 11607, Nov. 26, 1960. Removed by

, 71 FR 76904-76913, Dec. 22, 2006.]