Sec. 1.367(a)-5 Property subject to section 367(a)(1) regardless of use in a trade or business. [Removed and Reserved]
[Added by T.D. 9525, 76 FR 26178-26181, May 6, 2011. Removed and reserved by T.D. 9803, 81 FR 91012-91032, Dec. 16, 2016.]