Sec. 1.304-4T Special rule for the use of related corporations to avoid the application of section 304. (temporary) [Removed]
[T.D. 8209, 53 FR 22171, June 14, 1988. Revised by T.D. 9477, 74 FR 69021-69023, Dec. 30, 2009, corrected at 75 FR 8796, Feb. 26, 2010. Removed by T.D. 9606, 77 FR 75844-75845, Dec. 26, 2012.]