Sec. 1.385-3T Certain distributions of debt instruments and similar transactions (temporary). [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. 9897, 85 FR 28867-28883, May 14, 2020.]