Sec. 1.988-5T Section 988(d) hedging transactions (temporary). [Removed]
[Added by T.D. 9598, 77 FR 54808-54811, Sept. 6, 2012, corrected at 77 FR 57013, Sept. 17, 2012. Removed by T.D. 9736, 80 FR 53732-53735, Sept. 8, 2015.]