Sec. 1.421-5 Operation of section 421. [Removed]

[T.D. 6500, 25 FR 11696, Nov. 26, 1960, as amended by T.D. 6527, 26 FR 411, Jan. 19, 1961; T.D. 7728, 45 FR 72650, Nov. 3, 1980. Removed by

, 69 FR 46401-46426, Aug. 3, 2004.]