Sec. 1.178-3 Reasonable certainty test. [Removed]
[T.D. 6520, 25 FR 13691, Dec. 24, 1960. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.178-3 Reasonable certainty test. [Removed]
[T.D. 6520, 25 FR 13691, Dec. 24, 1960. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]