[Added by T.D. 9731, 80 FR 51939-51941, Aug. 27, 2015. Removed by T.D. 9947, 86 FR 5544-5593, Jan. 19, 2021.]
Editor's Note: Former reg. section 1.199-8T as added by T.D. 9293, 71 FR 61662-61680, Oct. 19, 2006; corrected at 71 FR 70876-70877, Dec. 7, 2006, was removed by T.D. 9381, 73 FR 8798-8815, Feb. 15, 2008.