Sec. 1.355-8T Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f) (temporary). [Removed]
[Added by T.D. 9805, 81 FR 91738-91755, Dec. 19, 2016. Removed by T.D. 9888, 84 FR 69308-69326, Dec. 18, 2019.]