Sec. 1.863-10T Source of income from a qualified fails charge (temporary). [Removed]
[Added T.D. 9508, 75 FR 76262-76263, Dec. 8, 2010, corrected at 75 FR 81457, Dec. 28, 2010. Removed by T.D. 9579, 77 FR 9846-9847, Feb. 21, 2012.]