<div> <section id="crsy-0000001"> <p>[Added by <a href="/lr/resolve/td-9448/d03q" id="crsy-0000015" title="T.D. 9448">T.D. 9448</a>, 74 FR 21438-21518, May 7, 2009. Removed by <a href="/lr/resolve/td-9974/7gtnq" id="crsy-0000022" title="T.D. 9974">T.D. 9974</a>, 88 FR 37424-37466, June 7, 2023.]</p> </section> </div>

<p>Sec. 20.2032-1T Alternate valuation (temporary). [Removed]</p>

Sec. 20.2032-1T Alternate valuation (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnpy"><b>section 2032</b></a></p> </div>