Sec. 1.108(i)-1T Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations (temporary). [Removed]
[Added by T.D. 9497, 75 FR 49394-49407, Aug. 13, 2010, corrected at 75 FR 55677, Sept. 14, 2010, and 75 FR 63380, Sept. 22, 2010. Removed by T.D. 9622, 78 FR 39984-39992, July 3, 2013.]