Sec. 1.871-14T Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (temporary). [Removed]
[Added by T.D. 9658, 79 FR 12725-12809, Mar. 6, 2014, corrected at 79 FR 37181-37189, July 1, 2014. Removed by T.D. 9808, 82 FR 2046-2122, Jan. 6, 2017.]