[Added
T.D. 9416, 73 FR 40727-40738, July 16, 2008. Removed by
T.D. 9535, 76 FR 42038-42048, July 18, 2011.]
Editor's Note: Former reg. section 1.901-1T, as added by
T.D. 9194, 70 FR 18919-18948, Apr. 11, 2005. was removed by
T.D. 9391, 73 FR 19350-19377, Apr. 9, 2008.