<div> <section id="cypq-0000001"><p class="inline">[Added by<a href="/lr/resolve/td-9768/d0bb" id="cypq-0000071" title="t.d. 9768"> T.D. 9768</a>, 81 FR 27315-27328, May 6, 2016. Removed by <a href="/lr/resolve/td-9860/29jq4" id="cypq-0000073" title="T.D. 9860">T.D. 9860</a>, 84 FR 24367-24389, May 28, 2019.]</p> </section></div>

<p>Sec. 301.7705-1T Certified professional employer organization. [Removed]</p>

Sec. 301.7705-1T Certified professional employer organization. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqs3"><b>section 7705</b></a></p> </div>