Sec. 1.341-1 Collapsible corporations; in general. [Removed]
[Adopted by T.D. 6152, 20 FR 8875, Dec. 3, 1955; republished by T.D. 6500, 25 FR 11607, Nov. 26, 1960, as amended by T.D. 6806, 30 FR 2845-2850, Mar. 5, 1965. Revised by T.D. 7655, 44 FR 68459, Nov. 29, 1979. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]