Sec. 1.7874-2T Surrogate foreign corporation (removed).

[Added by T.D. 9265, 71 FR 32437-32448, June 6, 2006. Revised by T.D. 9453, 74 FR 27920-27932, June 12, 2009. Removed by T.D. 9591, 77 FR 34788-34797, June 12, 2012. Added by T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; corrected at 81 FR 40810-40812, Jun. 23, 2016. Removed by T.D. 9834, 83 FR 32524-32561, July 12, 2018.]