Sec. 1.385-2 Treatment of certain interests between members of an expanded group. [Removed]
[Added by T.D. 9790, 81 FR 72858-72984, Oct. 21, 2016; corrected at 82 FR 8165-8169, Jan. 24, 2017. Removed by T.D. 9880, 84 FR 59297-59302, Nov. 4, 2019.]