[Added by
T.D. 9658, 79 FR 12725-12809, Mar. 6, 2014. Removed by
T.D. 9808, 82 FR 2046-2122, Jan. 6, 2017.]
Editor's Note: Former reg. section 1.1441-3T as added by
T.D. 9572, 77 FR 3108-3111, Jan. 23, 2012, was removed by
T.D. 9648, 78 FR 73079-73083, Dec. 5, 2013.