Sec. 1.337(d)-3T Gain recognition upon certain partnership transactions involving a partner's stock (temporary). [Removed]
[Added by T.D. 9722, 80 FR 33402-33412, June 12, 2015, corrected at 80 FR 38940-38941, July 8, 2015. Removed by T.D. 9833, 83 FR 26580-26593, June 8, 2018.]