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HOMETAX NOTES RESEARCHFEDERALREGULATIONS

Sec. 1.7874-1T Disregard of affiliate-owned stock (removed).

[Added by T.D. 9453, 74 FR 27920-27932, June 12, 2009. Removed by T.D. 9591, 77 FR 34788-34797, June 12, 2012. Added by T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; corrected at 81 FR 40810-40812, Jun. 23, 2016; amended by T.D. 9834, 83 FR 32524-32561, July 12, 2018.]

Editor's Note: Former reg. section 1.7874-1T, as added by T.D. 9238, 70 FR 76685-76689, Dec. 28, 2005, was removed by T.D. 9399, 73 FR 29054-29058, May 20, 2008.

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