<section id="cy3j-0000001"> <p>[Added by <a href="/lr/resolve/td-9281/czwy" id="cy3j-0000003" title="T.D. 9281">T.D. 9281</a>, 71 FR 47443-47452, Aug. 17, 2006. Removed by <a href="/lr/resolve/td-9465/czfj" id="cy3j-0000004" title="T.D. 9465">T.D. 9465</a>, 74 FR 49315-49320, Sept. 28, 2009.]</p> </section>

<p>Sec. 1.882-5T Determination of interest deduction (temporary). [Removed]</p>

Sec. 1.882-5T Determination of interest deduction (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq7j"><b>section 882</b></a></p> </div>