[Added T.D. 9316, 72 FR 12974-12980, Mar. 20, 2007. Removed by T.D. 9565, 76 FR 78540-78545, Dec. 19, 2011.]
Editor's Note: Former reg. section 1.368-1T, as added by T.D. 8761, 63 FR 4183-4185, Jan. 28, 1998, was removed by T.D. 8898, 65 F.R. 53909-52912, Aug. 21, 2000.