Sec. 1.1247-3 Treatment of capital gains. [Removed]
[T.D. 6798, 30 FR 1175, Feb. 4, 1965, as amended by T.D. 7728, 45 FR 72650, Nov. 3, 1980. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.1247-3 Treatment of capital gains. [Removed]
[T.D. 6798, 30 FR 1175, Feb. 4, 1965, as amended by T.D. 7728, 45 FR 72650, Nov. 3, 1980. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]