<section id="cx9w-0000001"><p>[Added by <a href="/lr/resolve/td-9330/cz1y" id="cx9w-0000003" title="t.d. 9330">T.D. 9330</a>, 72 FR 32792-32794, June 14, 2007. Removed by <a href="/lr/resolve/td-9487/cyw7" id="cx9w-0000004" title="t.d. 9487">T.D. 9487</a>, 75 FR 33990-33992, June 16, 2010.]</p> </section>

<p>Sec. 1.382-7T  Built-in gains and losses. (temporary) [Removed]</p>

Sec. 1.382-7T Built-in gains and losses. (temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnnl"><b>section 382</b></a></p> </div>