<section id="cyr5-0000001"><p>[Added by <a href="/lr/resolve/td-9800/d0c8" id="cyr5-0000026" title="T.D. 9800">T.D. 9800</a>, 81 FR 88103-88110, Dec. 7, 2016. Removed by <a href="/lr/resolve/td-9895/2c9q2" id="cyr5-0000028" title="T.D. 9895">T.D. 9895</a>, 85 FR 16245-16267, Mar. 23, 2020.]</p> </section>

<p>Sec. 1.901(m)-4T Determination of basis difference (temporary). [Removed]</p>

Sec. 1.901(m)-4T Determination of basis difference (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpnl"><b>section 901</b></a></p> </div>