Sec. 1.451-5 Advance payments for goods and long-term contracts. [Removed]

[T.D. 7103, 36 FR 5495, Mar. 24, 1971, as amended by T.D. 7397, 41 FR 2641, Jan. 19, 1976; T.D. 8067, 51 FR 393, Jan. 6, 1986; T.D. 8929, 66 FR 2219-2241, Jan. 11, 2001. Removed by T.D. 9870, 84 FR 33691-33692, July 15, 2019.]