Sec. 1.1562-1 Privilege of controlled group to elect multiple surtax exemptions. [Removed]

[T.D. 6845, 30 FR 9744, Aug. 5, 1965, as amended by T.D. 6960, 33 FR 9302, June 25, 1968; T.D. 7181, 37 FR 8067, Apr. 25, 1972. Removed by

, 71 FR 76904-76913, Dec. 22, 2006.]