Sec. 1.401-8 Custodial accounts prior to January 1, 1974. [Reserved]
[T.D. 6675, 28 FR 10121, Sept. 17, 1963, as amended by T.D. 7565, 43 FR 41204, Sept. 15, 1978. Redesignated and amended by T.D. 7748, 46 FR 1695, Jan. 7, 1981. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]