<section id="crzh-0000001"><p>[Added by <a href="/lr/resolve/td-9153/cyxx" id="crzh-0000003" title="t.d. 9153">T.D. 9153</a>, 69 FR 49809-49811, Aug. 12, 2004. Removed by <a href="/lr/resolve/td-9246/d04f" id="crzh-0000004" title="t.d. 9246">T.D. 9246</a>, 71 FR 4815-4818, Jan. 30, 2006]</p> </section>

<p>Sec. 301.7701-5T  Domestic and foreign business entities. (Temporary) [Removed]</p>

Sec. 301.7701-5T Domestic and foreign business entities. (Temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq5n"><b>section 7701</b></a></p> </div>