Sec. 1.453A-2 Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986. [Reserved]
[T.D. 8270, 54 FR 46375-46382, Nov. 3, 1989. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.453A-2 Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986. [Reserved]
[T.D. 8270, 54 FR 46375-46382, Nov. 3, 1989. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]